Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

It would probably be premature to say investors or large companies might invest elsewhere as a result of the Apple ruling, particularly as regards companies that are already here. However, the loss of the Apple case would pose exceptionally important challenges for our corporate tax policy, requiring deeply serious consideration. I am very conscious of the magnitude of €14 billion and it would require defending some very important principles, that are worth defending, in order to be able to explain to the Oireachtas how the money is not ours and why we should not collect it. The principle cuts to the core of tax policy, which is that all taxpayers are treated equally and any company that locates in our country will be treated the same as another company. This cuts to the heart of our tax code.

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