Ms Cora O'Brien:

I understand what Deputy Boyd Barrett is saying. The best way to address the issue is through the framework of rules that is in place and ensuring these rules deal with the challenges. It is very hard to change behaviour. The best thing one can do is participate in efforts to ensure the rules, law and regime in place allocate profits to places where there is substance and activity taking place. If these are the requirements of international rules, the multinational companies will have to operate within them and there will be, if one likes, more of a level playing field. This rather than acting unilaterally is the way to tackle the issue.

That is probably the way to tackle it rather than try to tackle it alone.