What draft Oireachtas Finance Committee report says
Ireland's Corporation Tax Revenues of €4bn a year could be halved under new OECD clampdown on international tax rules.
* There is a broad consensus that Ireland is not a tax haven, however Prof Jim Stewart of Trinity College Dublin says Ireland "does have features of a tax haven".
* Ireland's 12.5pc rate applies equally to multi-nationals as well as Irish owned companies.
* Ireland is right to have a competitive corporation tax rate, which gives us a competitive advantage over larger countries in mainland Europe.
* Ireland cannot change the "double-Irish" arrangement by itself.
* Ireland is not "uniquely malignant" in terms of its corporate tax, but there are flaws internationally.
* The furore over our Corporation Tax rate is causing "considerable reputational damage to the Irish economy to the point of ridicule," said Michael Taft in the report.
* Prof Jim Stewart says Ireland's effective Corporate Tax Rate is 2.2pc, but Conor O'Brien of KPMG says "such talk is completely wrong".
* Apple and associated companies have "very limited links" with Ireland, despite being incorporated here.
* Figures show Apple was able to reduce its US corporate tax bill by $12.5bn in two years by having a base in Ireland.
* According to its latest 10k filing in the US, Apple has a deferred tax liability of $35bn.
* Ireland cannot take unilateral action to fix its corporate tax rate, but must move in a multilateral way with other countries.