I am told that one has greater freedom in this House than in the other House and that I can say something now I did not say three months ago. On issues such as tax harmonisation, I have come to believe that there is serious merit for Ireland in having tax harmonisation because I cannot see how it can be in our interests that countries of eastern Europe such as Estonia, Latvia or Lithuania may have no corporation tax, as may be the case in a few years' time. It is in Ireland's interest to harmonise rates of corporation tax, not rigidly but at least to have in place a structure that allows us to ensure there is fair competition within the European Union.