Leo Varadkar (Dublin West, Fine Gael) | Oireachtas source

The reality of these negotiations, and I have been following them closely for a long time now, is not how the Deputy has presented them or sees them. Large and wealthy countries are looking for more revenue and they want to take it from smaller countries like ours. In the negotiations, the UK made sure that the City of London was protected and would not see some of these applications applied to it. Some of these countries had their research and development tax credit system protected.

See this speech in context