I propose to take Questions Nos. 100, 107, 281 and 283 together.
Officials in my department, alongside their colleagues in the Revenue Commissioners, the Department of Foreign Affairs and Trade, the IDA, and our embassies and consulates around the world, have been working hard to supply factual information on our corporate tax strategy. This corporate tax strategy is based on the three Rs of Rate, Regime, and Reputation. We have an outstanding record of attracting companies of real substance to invest and create thousands of jobs in Ireland. These companies are here for a number of reasons including: our talented English-speaking workforce, good education system, and ease of doing business. Therefore tax is just one reason why companies choose to locate in Ireland. Officials are also working to make sure that the nature of our corporation tax regime is not misrepresented or misunderstood.
Erroneous allegations are monitored and a response is issued where appropriate. Of course we cannot respond to every allegation and nor would we wish to. However to give one example of where a response was considered appropriate, the Irish Ambassador to the United States recently wrote to the Co-Chairs of the Senate Permanent Subcommittee on Investigations to correct some misleading and inaccurate references to Ireland made during a recent hearing.