Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

No, we cannot take it off the table because the Commissioner is not doing so. The Commissioner has said that there is a possibility that countries which believe that Apple did not pay sufficient tax in their jurisdictions could make claims against the escrow account of the €13 billion when this is all resolved, if that is the way it goes. We cannot take it off the table because we would probably be subject to legal proceedings if that is the way it goes.