Mr. Niall Cody:

In the context of our double taxation agreement, since January 2014 the Swiss authorities co-operate with us on request. If we have evidence that, for example, Liam Gallagher has money in a bank in Switzerland, we can contact the Swiss authorities and they will supply us with information relating to his account. However, we cannot ask them to give us details in respect of all Irish citizens who hold accounts in Swiss banks. We cannot fish for details. When we requested information in respect of the 2005 and 2006 accounts, the Swiss authorities could not provide it. Since January 2014, however, if we suspect that someone with money in an account in Switzerland is evading tax, we have an agreement with the Swiss authorities to the effect-----