Jonathan O'Brien (Cork North Central, Sinn Fein) | Oireachtas source

I keep returning to Irish-registered but non-resident companies. In the case of an Irish-registered but non-resident company which is a holding company or a subsidiary company, and which is just based on activity and is managed and controlled outside the State, are we saying that the group accounts would cover the activities of the particular company that is registered within the State? Could any company registered in the State be exempt from making returns under the group financial returns the Minister of State mentioned?