Pearse Doherty (Donegal South West, Sinn Fein) | Oireachtas source

While I accept it is in compliance with international tax law, I would suggest it is not in keeping with the spirit of what has been agreed at the OECD in terms of moving towards greater spontaneous information exchange. I suggest that when Ireland signs up to it, there will be a requirement to change this article if we are still dealing at that time with double taxation agreements.