Ireland's strong economic recovery will be the main backdrop to the country's general elections on February 26. After five years in power, Prime Minister Enda Kenny's conservative government are keen to highlight the fact that when they took the job, Ireland's economy was close to collapse.
Public finances are now back on track, and the brutal seven-year austerity programme and bailout plan are a thing of the past. However, opposition parties argue that many people have been left on the sidelines during these tough times.
This report takes a closer look at one of the "ingredients" of Ireland's economic recovery: an extremely low corporation tax.
A programme prepared by Patrick Lovett and Laura Burloux.