Simon Harris (Wicklow, Fine Gael) | Oireachtas source

I take the Deputy's point. There is a distinct issue here on country to country reporting which is an issue Ireland supports and is actively supporting. The commentary in Article 6.1 clearly outlines that the country does not need to be asked for the information before the information is provided. I am satisfied that sufficient provisions are in place to allow for the spontaneous exchange of information. I also take the point that further standards are required at an OECD level on the spontaneous exchange of information. Ireland is playing a leading role in this. I am confident that sufficient provision is made to allow for information that has not been requested to be provided.