Gerry Horkan (Fianna Fail) | Oireachtas source

There is the suggestion or idea that products, for example, are brought into Ireland at a low price by an intra-company entity located elsewhere in the world, are processed in some way in Ireland and are then shipped out at a larger price, with all of the profits attributable to Ireland. The products might be shipped to another country in the world and, if not sold at a loss, sold at a small profit so that the profit accrues here. That is not a part of this argument.