Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

Yes, but if one were incorporated prior to 1 January 2015 and not tax resident anywhere in the world, one still can be non-tax resident anywhere in the world until 1 January 2021 under the transitionary arrangements. Can Ms Doonan inform the committee that no such companies are availing of the transitionary arrangements, which means that they are here but not resident either here or anywhere in the world, to her knowledge?