Michael D'Arcy (Wexford, Fine Gael) | Oireachtas source

The jurisdiction of Macao approached Ireland for an exchange of information. If a country comes to us and is prepared to establish an arrangement, it is our policy to put that arrangement in place. As the committee will have seen from the previous note, there are 25 countries with whom we have exchanges of taxation information in place. Macao will be the 26th such country. They came to us. As Macao is a special administrative region of China we are entitled to make a deal with them in their own right.