i want to echo mr ryan's comments
the specific question that was asked was if the assessment proves unfavourable will you shelve the plans for implementing ccctb
and that question was not answered
also there have been a number of other assessments not obviously carried out by the commission which have shown that in many ways ccctb would collapse under its own weight
but given that you have not answered the question that was asked i want to put one or two others to you
would you not agree that it is not simplification
at present we have twenty-seven tax bases
with ccctb we would end up with twenty-eight
if it were to operate would you not agree that it would damage europe's capacity to attract direct foreign investment in that tax payable by multinationals in one country would no longer be determined by the law of that state but by reference to a complicated formula which can only be computed in retrospect
so in other words no policy certainty and that will scare foreign direct investment like nothing else
i just want your view on that please commissioner
