Mr. Brian Keegan:

I think there is no issue there. I have already made the point that in transfer pricing, tax is permanently gone. It differs from deferral. The transfer pricing difficulties are myriad, not least because they involve large amounts of money and also involve industries which are often poorly understood by the Revenue authorities. Let us call a spade a spade here. There are certain areas where Revenue can, in actual fact, bring in expertise from outside to help tackle these issues.