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

We will move onto that, but I think we have clearly established that Apple Inc. did not, so it is a complete red herring for anybody to talk about it developing the intellectual property or in any way the tax being owed to it because it had sold the intellectual property to another company, which was incorporated in Ireland but not tax-resident in Ireland. Mr. Cody himself referred to ASI carrying out "routine functions". These are almost the same words as Commissioner Vestager's. The question is how Revenue established ASI was carrying out any functions when it had no staff, no office-----