Stephen Donnelly (Wicklow, Social Democrats) | Oireachtas source

My understanding is the Revenue Commissioners will do individual deals with companies. Each company will present its own case for a reasonable commercial return because each company has a different risk profile, different asset base, circumstances, for example, the loan might be coming from a different entity. Is the Minister of State saying that Revenue will determine for section 110 companies that a reasonable commercial rate is 5% and that will apply to everybody?