Claims that Ireland's economic and social traditions are closer to the US than the European model did not "stand up to scrutiny" the Minister for Foreign Affairs has said.
Speaking in Berlin yesterday, Mr Cowen dismissed the idea, most memorably expressed last year when the Tanaiste, Ms Harney, said Ireland was "spiritually closer to Boston than Berlin".
"I don't speak in sound-bites [and] I don't understand how people characterise the Irish social model in this laissez-faire way," said Mr Cowen. By combining inward investment with social expenditure, Ireland had successfully adopted the best of both models, he added.
Mr Cowen reaffirmed Ireland's desire to be a "full contributor to EU social and economic policies" and sought to draw a line under last month's Budget row with the Commission.
"The issue should not be characterised to suggest a shift in Government policy. We had a position to put, we made our position clear and now we move on," said Mr Cowen.
"Our approach to Europe is consistent. The Government has always taken the view that integrating the European economy is in our interests," he added.
Germany's Finance Minister, Mr Hans Eichel, was one of the most outspoken critics of Ireland's economic policies, which, he said, "encourage inflation and overheating".
On Tuesday, Mr Cowen told an audience of business leaders in Frankfurt that Ireland's commitment to Europe has never waned, even when choosing the path of closer European co-operation caused difficulties, such as when Ireland signed up for European Monetary Union and the UK did not.
Germany has never been a fan of Ireland's 10 per cent corporate tax rate, which it views as unfairly sucking employment out of Germany.
Mr Cowen said the policy was transparent and that despite a lower rate than in other countries, corporate tax formed 15 per cent of the tax take in Ireland, significantly more than in other countries with higher corporate tax rates.
Yesterday evening Mr Cowen opened the "Elements" Irish cultural festival in Berlin.
