Catherine Murphy (Kildare North, Social Democrats) | Oireachtas source

My next question is on large corporations and tax planning.

I refer to practices such as channel stuffing and sweet trucks. I have had a conversation with several people about the situation. Essentially, my description of it is that it is a kind of limbo environment. There is neither inventory nor sales at the end of a year but there is product that is sitting on one of those sweet trucks or in a channel somewhere between both. In terms of multinationals, I presume there is some international engagement in relation to methods that might be used. Is that the case?