Aodhán Ó Ríordáin (Dublin North Central, Labour) | Oireachtas source

I ask Professor Stewart to expand on that point a little more for the benefit of the committee. The term "tax haven" is a very dangerous one because it can mean different things to different people. When Professor Stewart says the Netherlands is a bigger tax haven than Ireland, that implies Ireland is a tax haven, if only to a degree. I ask him to clarify what he means by that comment.