Rose Conway Walsh (Sinn Fein) | Oireachtas source

Imagine if absolutely no methodology was used and one could not trace anything. How would that make matters appear? One hears somebody say to the US Senate that they had a special agreement, but then one hears a few months later that there was no special deal in place. Imagine how confusing that is for ordinary Irish people and, indeed, for people who are thinking of investing here. All taxation and rulings must be retrospective by their nature. When one looks at penalties, levies and so forth they are always done retrospectively. Why should multinationals be any different?