Eoghan Murphy (Dublin Bay South, Fine Gael) | Oireachtas source

That is the case. I do not want to undermine the important work that has been done and discussing this publicly in the Oireachtas has been an important component of understanding what happens and ensuring our amendments are robust in dealing with tax avoidance. Revenue was looking at it before it began to be written about and it came to the Department with its concerns. My understanding is that the Department asked for a broader look to be taken and that is where we have got to now with these amendments.