The head of the body responsible for attracting foreign companies to Ireland says the corporate tax system isn't the sole reason people come here.
Barry O'Leary of the IDA says other countries are able to offer effective zero-tax rates for multinational companies.
He says Ireland's headline corporate tax rate of 12.5 per cent - and the effective rate of just over 8 per cent - is a attractive rate.
But he says other factors must be in play - because otherwise companies would never set up in Ireland.
He says companies could go to Singapore to get a 0 per cent rate, or could exploit generous credits in the Netherlands.
He also says Apple doesn't have a 'sweetheart' deal for its corporate tax regime, and never has.
He says any claims to the contrary were incorrect and should be withdrawn.
