Mr. Brian Keegan:

The question is difficult to answer but I will try to give the Deputy the best answer that I can. The first goal of a taxpayer, be it a corporation or an individual, is to comply with the law of the land. There is almost no moral guidance extant on any of this stuff. Professor Tony Honoré works in one of the Oxford colleges. He has talked about the moral contract that a company or an individual has with society. Once a company or an individual decides to locate, to whatever extent, in a society they must buy into the rules. Therefore, they must be compliant with all of the rules of that society, including the tax rules. That is a reasonable and coherent position.

As for the first question on moral grounds-----