Alex Salmond has accused David Cameron of making his 'bunch of migrants' comment to avoid discussing the UK Google tax deal.
The former First Minister said that the 'offensive remark' was used deliberately by Mr Cameron as a 'dead cat' tactic.
Mr Cameron has come under fire after using the phrase in a Parliamentary debate with Labour leader Jeremy Corbyn.
Last week he defended the UK's tax deal with Google and insisted that he would be 'very happy' for the European Commission to examine it.
Mr Salmond told his Twitter followers: "The Prime Minister has been getting pelters for his "bunch of migrants" comments, even Tories took a sharp intake of breath.
"What made his latest outburst even worse was that it was quite obviously not a careless, off the cuff remark but a pre-prepared line amid a diatribe directed at @UKLabour leader @jeremycorbyn.
"The last time, he talked about a "swarm" of migrants the offensive remark was what is known in politics as a "dead cat" tactic. It means that if you are losing an argument then the solution is to throw a dead cat on the kitchen table.
The offensive remark was what is known in politics as a “dead cat” tactic. @pressjournal @thecourieruk
— Alex Salmond (@AlexSalmond) February 1, 2016
"That way, everyone talks about the "dead cat" as opposed to the subject which was under discussion.
"The Tory backroom plan was to make Cameron appear tough on immigration in order to strengthen his defences against the Tory eurosceptics.
"The subject to be avopided was the Google tax scam. The "dead cat" was the "bunch of migrants" remark."
The subject to be avoided was the Google tax scam. The “dead cat” was the “bunch of migrants” remark. @pressjournal @thecourieruk
— Alex Salmond (@AlexSalmond) February 1, 2016
He added: "Of course, no country can have an open-door immigration policy, and nor should we and I dare say, many in Calais are economic migrants. Bur equally, I have no doubt that many more are refugees fleeing terror & persecution.
"However, you have to wonder if it has entered Cameron's head that among this "bunch" huddled together in appalling conditions in Calais there just might be some refugees with the brilliant of an Albert Einstein - a refugee fleeing Nazi Persecution."
...there just might be some refugees with the brilliance of an Albert Einstein - a refugee fleeing Nazi persecution...
— Alex Salmond (@AlexSalmond) February 1, 2016
The Refugee Council charity described his phrase as "disappointing" amid a deluge of criticism from opposition MPs.
However, Mr Cameron said that he did not accept his words were unpleasant he defended his Government's record on migrants last week.
He said: "I don't accept that at all.
"I was making a very clear point that what Jeremy Corbyn was doing was meeting with migrants and telling them they could all come to Britain and I don't think that's the right approach to politics, it's not the right approach to the issue either.
"No I was very clear what I meant yesterday, which was to say Labour have an open door migration policy.
"They don't think there's any limit to the number of people we should let in. I don't think that's the right approach."
Mr Cameron said also said last week that no country in Europe was doing more than Britain to help the Syrian refugees, with more than £1 billion spent in aid.
Talking about the UK's tax deal with Google last week, Mr Cameron told BBC Radio Scotland: "I am very happy for the EU to see what role it can play.
"I think the most important thing is to get countries to cooperate and I put this on the agenda at the G8 in Northern Ireland back in 2012 so that we exchange information about who is moving money where and who is paying taxes where."
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