Corporation tax policy is a national competence. Our position on tax harmonisation is well known among our EU partners. In the circumstances, the question of preparing and circulating documents to our EU partners on our overall corporate tax policy does not arise. My Department commissioned a study from Ernst & Young economic consultants on the budgetary and economic implications for the EU and its member states of the introduction of a Common Consolidated Corporate Tax Base. That study has been made available to all our EU partners through the Department's website.