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

I intend to table an amendment on Report Stage. I welcome the fact that the Minister has tabled this amendment. It is ironic because for the most part of a year, I have been arguing exactly this point that non-tax resident companies anywhere in the world who are incorporated here should be deemed to be tax resident by reason of their incorporation. I have come up against quite intense verbal opposition from members of the Minister's party for even voicing that opinion.

The legislation I drafted, while differing in its wording, had exactly the same intention as this provision, but it would have had a different effect date. I am prohibited from introducing that legislation on the floor of the Dáil because it deals with financial matters, but it is in the public domain.

My point is that these measures should take effect on 1 January 2014, as provided for in the legislation I published. I understand the Minister met representatives of some of the companies in question, including Apple.