Assume a large brewing company based in Ireland, where the corporate tax is 37% decides to relocate some production of refractometers to Cuba, where the corporate tax is 8%. If the parent company from Ireland purchases refractometers from its subsidiary in Cuba at grossly inflated prices, the result is a ________ impact on Cuba’s economy, and a __________ impact on Ireland’s economy. As a result, the governments of Ireland and Cuba are likely to experience ________ regarding the Irish subsidiary locating in Cuba.