The head of the Revenue Commissioners Josephine Feehily says the European Union will probably have some role in designing new corporate tax policies for Ireland.

Ms Feehily says the EU will be among many bodies helping Ireland to create a new knowledge box.

The proposals, announced in the Budget last week, will encourage companies to register patents in Ireland - meaning they would then pay tax to the Irish authorities for any money they make.

But speaking at a conference on tax avoidance, Ms Feehily says she expects the EU to make sure Ireland is playing fair.

Back in June, a leading international economist said there should be a common corporation tax across Europe. Thomas Piketty said there has been a "race to the bottom" in some EU member states over the rate.

He added that low corporation tax means higher taxes on workers in order to raise revenue to pay for public services.

But the Irish government has repeatedly insisted that its 12.5% corporate tax rate will not be increased.