Both organisations denied that Ireland was a tax haven because, as AmCham explained, "the names of companies that set up in Ireland are in the public domain and financial information can be accessed by anybody".

Meanwhile, the Department of Finance said: "The names of companies that set up in Ireland are in the public domain and financial information can be accessed by anybody."

AmCham and the Department of Finance also had identical views on the tax systems of other countries with higher tax rates.

AmCham: "Many countries offer generous tax write-offs and while their nominal rates of taxation appear high the effective tax rate is very low. In Germany, for example, insurance companies can claim very generous write-offs."

Department of Finance: "Many countries offer generous tax write-offs and while their nominal rates of taxation appear high the effective tax rate is very low. In Germany, for example, insurance companies can claim very generous writeoffs".

Both organisations also share remarkably similar opinions of the US tax system.

Department of Finance: "The US has one of the toughest tax regimes in the world and has sophisticated rules to prevent US companies from availing of tax deferral in low tax jurisdictions."

AmCham: "The US has one of the toughest tax regimes in the world and has sophisticated rules to prevent US companies from availing of tax deferral in low tax jurisdictions."

Several other examples of the use of identical language come throughout both responses. But given the eagerness of the Department of Finance to avoid the appearance of inappropriately facilitating US multinationals in any possible effort to avoid scrutiny of their tax arrangements, we assume that both arrived at their language independently.