Gerry Horkan (Fianna Fail) | Oireachtas source

I wish to make a couple of points. To follow on from Senator Burke's question on selectivity, the Commissioner referred to how Apple did not pay the corporation tax rate of 12.5% and that the Commission was basing its case on this and the idea that the tax ruling was selective. The Commission's argument is that Apple got a special deal. According to the Commissioner, the somewhat unfortunate references made by Apple in the US Senate were the catalyst for much of this investigation. We will never know whether it would have been conducted otherwise. Apple referred to having a special deal. Maybe it was not as special as Apple thought it was and Revenue contends - I do not want to put words in Mr. Cody's mouth - that the deal was available to anyone who looked for it and Apple's treatment was the same that anyone else would have had had the same circumstances pertained. What are Mr. Cody's thoughts on the issues of selectivity and Mr. Tim Cook's commentary in the US Senate?