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

To confirm, the rules around intangible assets in this country were introduced in the Taxes Consolidation Act 1997 and allow those things to be deductible against income earned by those companies. However, there is nothing to stop us changing those rules so that those things, for example, are not tax deductible and, similarly, there is nothing to stop us changing the rules around tax residency such that any company that is incorporated here would be taxed here. Consequently, companies that are currently based here, but are paying tax nowhere, would be taxed here. That would close off those loopholes. There is nothing to stop us doing that, is there?