Simon Harris (Wicklow, Fine Gael) | Oireachtas source

I presume, and maybe I should not, that all Deputies welcome the agreement at OECD level on country-by-country reporting that this State will, hopefully in the coming weeks, put into law through this Finance Bill. It will empower the independent taxation authority - the Revenue Commissioners - to have information available to it. The Deputy was at pains to point out examples of where such information, which Revenue did not have previously, would be useful. I presume that, regardless of his view on whether information should be public, he accepts the logic of the current situation, whereby if we unilaterally decided to conduct country-by-country reporting, we would deprive Revenue of the vital information it needed. The Deputy is looking confused.