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

I have a brief point to make. I will not elaborate on my argument, but I want to flag it in case I have to raise it on Report Stage because it is worth making. The issue of intellectual property is new territory to some extent. It has been at the centre of widespread and aggressive tax avoidance, not just in this country but internationally. This certificate relates specifically to intellectual property. At this point, no one can say how we can measure its value or legislate for it. That is another reason we need to have a tight oversight regime. I will revert to this matter on Report Stage.