The Taoiseach is reiterating his belief that there is no room to change the 12.5% corporate tax rate.
Enda Kenny travels to New York tonight in the Government's latest attempt to show that Ireland is still open for business.
He will take questions in Dáil before heading to the US, where he'll spend just a little over 24 hours - during that time he'll hold a round of meetings, visit the stock exchange and meet with IDA client companies.
Speaking to CNBC television, Mr Kenny said he will tell Wall Street the tax rate is non-negotiable.
"We won't be changing it," he told the US news network. "It is a matter of national competence in respect of each government, and that has been assured in declaration to the Lisbon Treaty.
"So from that point of view any change to the corporation tax rate would be a major breach of trust, and we have not intention of doing that."