Enda Kenny (Mayo, Fine Gael) | Oireachtas source

If multinational workers assemble a product in Ireland but components come from a different country, the workers pay income tax. If the product is sold in Italy, would the VAT be paid in Italy and where would the intellectual property be vested? How would the corporate rate apply in respect of that intellectual property? It may well be vested in the United States or some other country.

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