Richard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance) | Oireachtas source

On this section, I have a question for the Minister of State. As I understand it, this is about the amount of information that needs to be submitted on a corporation tax return - I do not know if it is in certain, or all, cases - where that information relates to a company resident outside the State but with a branch or agency here. Is this section requiring more or less information from such companies? What change is taking place here in terms of the information we are seeking?