The Tánaiste is insisting no special tax rate deals apply to any companies operating in Ireland.
Eamon Gilmore, speaking in the Dáil, says there is no low corporate tax rate regime or arrangement for any multinationals.
Last night the Taoiseach Enda Kenny also dismissed suggestions that Ireland is a tax haven.
It comes after Apple Chief Executive Tim Cook told the US Senate yesterday his company had negotiated a 2% tax rate with the Irish government.
However, Eamon Gilmore says there is only one law in respect of the corporation tax rate that applies to all companies:
"There is no special tax rate deals that apply to any individual company. We don't have any special low corporation tax rate arrangements for any multinational companies.
"The tax rate is established in law and applies equally to all companies."