Ireland has been listed as a tax haven by US President Barack Obama's re-election campaign team.

On a map showing tax havens used by Mr Obama's election rival Mitt Romney, Ireland is named, along with Bermuda, Luxembourg, Switzerland and the Cayman Islands.

Under the entry on Ireland on, the corporation tax rate of 12.5% is shown.

Funds said to be held in the name of Mr Romney's wife Anne appear beside this: "Anne D Romney Blind Trust held and interest in Goldman Sachs Liquid Reserves Fund and others".