Richard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance) | Oireachtas source

I do not accept it as credible. Even on that basis - and I think this is more or less what the CCTB attempts to do - even when Revenue was trying to assess what the Cork branch did, I think a reasonable understanding of this is that there is a place where the intellectual property is developed, then there is a hub for selling that intellectual property and then there are the countries into which those sales are made. Would Mr. Cody accept that Cork, the Irish branch, was the hub for doing that selling? Nobody else could have done it because there was no staff and so on. Therefore, when Mr. Cody refers to what they did, is that not what they do?