Mr. Brian Keegan:

Once one gets over the moral issue of compliance, one gets down to the moral issue of whether the system is justifiable, fair and charges the right amount. The consensus at the moment, with which I agree, is that it is not. That is why we have a thing called the base erosion and profit sharing, BEPS, project. The idea behind the BEPS project is to eliminate the kind of mismatches that make the global system inequitable in the first place. My organisation and I support that stance. We are the single organisation that has made the most technical input into the BEPS process over the past three years. We are constantly in correspondence with the OECD on the project, making suggestions and offering views on its consultations papers. We really want to make this happen.

I reiterate the point that I made to Deputy Michael McGrath. One of our concerns about the current Apple case is that it is impeding the BEPS process. I cannot give a more comprehensive reply.