Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

If we cut through the technicalities in the report, it seems hard not to arrive at the conclusion that the Commission does not believe this was simply a misunderstanding or a misapplication of procedure by the relevant authorities in Ireland. Does the Commission believe that this was a deliberate attempt by the Irish authorities to provide a tax advantage to this particular company in Ireland?