The Chancellor of the Exchequer in the United Kingdom would not touch this taxation with a barge pole. I am going through the so-called large states, but where is the gang? Even if they did perversely change their minds and decide they wanted to do this, we have absolute authority to say "No thanks, we do not want it". Why would we want something that would damage us? The only way this flexibility clause could damage Ireland's jobs would be if our public policy makers behaved suicidally, like lemmings. We may have all sorts of arguments with each other about public policy and issues of management, corruption, control and expenditure, but we do not have arguments about strategic national stupidity and suicidal behaviour in terms of our national interest on the international stage. This flexibility stuff is bunkum. It should be treated as such and punctured.