Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

Who is the policeman of the transfer pricing rules? Is it the individual tax authorities in individual states? One of Mr. McCaughey's suggestions is that Revenue should be allowed assess the transfer pricing rules in both directions, whether it is resulting in the minimisation of profits coming into Ireland or maximising profits coming into Ireland. What would be wrong with that? Why do they only have the powers on one side of the equation?