Mr. Gary Tobin:

The initial request was made over the summer, and I understand that that was also the case for the other countries as well. We must be mindful that the correspondence from the European Commission requesting the information is confidential. However, given the committee's interest, I will say that its key aspect is that the Commission is asking questions on how the Irish tax system operates and how the Revenue Commissioners interact with companies.

Much work has been done on administrative rulings over recent years and many issues have been raised on those rulings at global and European forums. In the past, many of those queries have focused on jurisdictions other than Ireland. In this instance, however, we are among a number of other countries that have been asked to provide information. I understand from what the European Commission has said that other countries may also be asked to provide information. Some recent media coverage has characterised the situation as being one in which only three countries are being asked to provide information. I do not think that that is necessarily exactly what the European Commission has been saying.