This is a corporate tax haven.

First, Ireland does not meet any of the international standards to be considered a tax haven. Second, we are fully compliant with international best practice when it comes to transparency and the exchange of information.

Why is the Leader-----

Does the Senator want me to reply?

No, because I think I know what the answer will be.

The Oxfam report includes Ireland's 12.5% corporation tax rate as one of the factors in calling it a tax haven.

No, it does not.

Yes, it does. The Senator should read the report.

I have it in front of me.

Its inclusion is in keeping with Sinn Féin's policy of increasing the corporation tax rate, driving jobs out of the country in the process.

Nonsense.

The report states Ireland facilitates corporate tax avoidance.

It also lists the tax incentives offered by Ireland as being features of a tax haven, which is simply not true, as the Senators know well.

The Leader said it did not state that; now he is saying it does.

Yes.

The Leader said the report did not state Ireland was a tax haven.

I know that it is nearly Christmas week, but can we all take it down an octave?

No, because if one does not tell fibs-----

I would love to be able to take it down an octave, but I have a squeaky voice.

The Oxfam report lists the tax incentives offered by Ireland as being features of a tax haven. That is what it states, but it is not true.

Who says it is not true?

Ireland has a limited number of targeted incentives that are fully in line with international best practice. I challenge the Senators to come back to the real world and recognise that Ireland is not a tax haven. We are fully compliant. The House knows from the Minister for Finance, in the context of the knowledge box and from the update he published on budget day on Ireland's international tax strategy which highlights our continuing efforts in that regard-----