Dara Murphy (Cork North Central, Fine Gael) | Oireachtas source

Mr. Kermode referred to the Commission's desire that there would be co-operation between tax systems and competition between tax systems. Obviously, there will be points where these bang up against each other.

On the three cases being investigated, in respect of the Netherlands, Luxembourg and Ireland, as I understand it specific transactions rather than the companies concerned are being investigated. Am I correct that in Ireland's case, the Revenue Commissioners and a specific company are being investigated?