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

I do not know. I am not competent to answer that. In the public presentation of the case, the Commission and its spokespersons have always said that, effectively, one cannot stand over a case where the biggest company in the world is paying 0.01% or an amount of that nature - a figure which the Commission has put into the public domain. Of course, that is true and I would not stand over it either. The point is that Apple had a liability of 35% for the profits that accrued in the United States but under the law in that jurisdiction, the tax liability only crystalises if the company repatriates the property. Okay, the company did not pay tax. My view is as follows. We have been doing it for three years now and those who have taken part in the debates on finance legislation know that we are progressively changing the law, and we have done so reasonably successfully without scaring anybody. The point is that tax avoidance occurs when there is a mismatch. It takes two to tango and unless it is done internationally, the issue is not resolved. This is to put all the burden on Ireland for tax liabilities accruing in other jurisdictions. I do not see why I or the Revenue Commissioners should be responsible for collecting tax on Apple's profits in the United States, Austria or Spain. It does not make sense that a small country such as Ireland should have that burden put on it. That is part of the case we are going to fight.