Mr. Sorley McCaughey:

On leaving it up to the Zambian revenue authority to initiate a renegotiation of the tax treaty, which, incidentally, is something that has happened recently, it washes one’s hands of the responsibility. The Zambian-Ireland tax treaty has resulted in the depletion of Zambian revenue to the tune of €88 million over the course of two years. Ireland has an internationally renowned and respected aid programme that is contributing money to Irish Aid. The Government has signed up to policy coherence. It is not okay to say it is up to the Zambian authorities to initiate proceedings. We have a partnership with the Zambian authorities that needs to be respected and if there is an abuse of the tax treaty, there is an onus on the revenue authority, Irish Aid and the Department of Foreign Affairs and Trade to initiate these proceedings. The Zambian authority has initiated renegotiation.