The Irish government has insisted it will not raise the country's low corporation tax rate in return for a European Union-led bail-out.
Deputy Prime Minister Mary Coughlan said the 12.5% rate - much lower than the EU average - was "non-negotiable".
Her comments come as speculation grows that France and Germany want the Irish Republic to raise the tax in return for aid.
The Irish government admitted on Thursday that it needed outside help.
Finance Minister Brian Lenihan said he felt "no sense of shame" over the country's economic record, but that it now needed outside help.
Previously the government had said it did not need any financial support from the European Union and International Monetary Fund (IMF).
BBC News
