Pearse Doherty (Donegal South West, Sinn Fein) | Oireachtas source

Mr. Tobin is right and it was effective in the context of dealing with that issue at the time. Another situation has arisen 15 years later in that, as everyone present is aware, there are companies which are registered here and which do not pay tax anywhere in the world. Would it be possible to include in the forthcoming finance Bill a mechanism similar to that which was used in 1998? It has already been done and it is effective and lawful. In circumstances where a company does not show that it is tax resident in another jurisdiction, would it be possible to make it tax resident here on foot of its incorporation in this State?