Though, one thing did strike me concerning the Yes side argument that multinationals are in favour of a Yes vote. The argument being made by the Yes side is that because Irish based multinationals are in favour, then the EU-wide corporation tax must not be on the horizon. This may not be correct. The multinationals could be in favour of a Yes vote and EU-wide corporation tax. The reason being that at the moment, Ireland is the only show in town for multinationals. If they want an advantage in trading in the EU, they have to be based in Ireland - if they are based elsewhere, they put themselves at a disadvantage vis a vis competitors who are based in Ireland. However, if there is an EU wide corporation tax, then this advantage/disadvantage of locating or not locating in Ireland is neutralised. They can locate where ever they want. It enables them to chose a location that is closer to the bulk of their customers than Ireland or one where the workforce or raw materials are more readily available. Ireland loses out big time in this scenario. The counter argument to this is that they will make less profits if they have to pay higher corporation tax. Not true, they can simply jack up prices to compensate for the higher taxes. With an EU wide corporation tax, they cannot be undercut by a competitor with a lower tax rate and due to the EUs closed market, they cannot be undercut by non-EU based companies. The vast majority of big companies would prefer to be judged in the market place solely by the quality and price of their goods and services with tax rates being a non issue.