My Department is aware of the need to maintain a competitive corporate tax regime and to that end, closely monitors developments in other countries. However, it is not appropriate to single out any particular country or corporate tax system and comment on them in this way. The changes that I announced in Budget 2013 highlight the on-going work by my Department to make sure that the Irish corporate tax offering stays competitive as we work to attract investment and jobs to Ireland. This year, this included further enhancements to the Research and Development regime and the package of measures to assist the SME sector (among others). For further information on our corporate tax regime, I would refer the Deputy to the literature on the Budget Website which is available at http://www.budget.gov.ie/Budgets/2013/2013.aspx .