Mr. Brian Keegan:

I wish to make an observation. It seems that all of a sudden morality and economics have been conflated in this discussion. I answered what I understood from Deputy Richard Boyd Barrett to be a question that, to my mind, centred mainly on economics, on which I am not really in a position to comment. However, the suggestion now is that I am somehow divorcing morality from taxation. Let me be absolutely clear: neither my organisation nor I in any way condone any form of tax evasion. In fact, the contrary is the reality. We teach our students the ethics and morality of proper compliance and ensure they are properly equipped to deal with compliance issues. I totally reject any flippant suggestion to the contrary. In different circumstances I would ask for them to be withdrawn. It is utterly unfair.