Donald Trump has confirmed he wants to bring US corporate tax rates closer to Irish levels.
The US President has named Ireland as one of America's international competitors, as he outlined plans for tax reforms.
He has previously said he wants US business taxes reduced to 15%, in a bid to bring American multinationals back to US soil. A rate between 20% and 25% is thought to be more likely.
Announcing his plans, President Trump claimed American businesses pay too much tax compared to other countries.
"The United States is now behind France, Germany, Canada, Ireland, Japan, Mexico South Korea and many other nations (in the payment of corporation tax)," he said.
"Also with these countries, and almost every country, we have massive trade deficits - numbers that you would not believe."
Of other countries' tax reforms, he said: “They made their taxes lower – and far lower, in many cases, than ours – and jobs left our country. Large corporations changed their business models by exporting jobs to other countries and then shipping their goods back to the United States, where they’d make massive profits, and they wouldn’t be paying tax to us either.
"Today, we are still taxing our businesses at 35% . . . in some cases, way above 40% when you include state and local taxes…But this administration is going to change that."
Mr Trump's former financial advisor Stephen Moore said the President would have a hard time getting the changes through Congress, however, as "Democrats are opposing anything Donald Trump wants to do".