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

I am out of time and the Chairman is pulling me up, but I wish to ask one last question.

I have heard the argument and know that there is truth to it, but I also do not completely buy the argument that there is nothing we can do here. I take the point that ultimately it is politicians, not the Revenue Commissioners, who decide, but if, for example, we had very severe penalties and were to make it a much more serious criminal offence for accountancy firms operating in Ireland to in any way advise, encourage, suggest, or facilitate offshore tax avoidance schemes and encourage people to move money offshore and consequently reduce their tax liabilities, would that not have an impact? Notwithstanding the intelligence of the people concerned to manipulate the international environment and the mismatches, if we had more severe penalties in Ireland, does Mr. Cody think we could scare some of the firms such that they would not facilitate such behaviour and advertise their ability to participate in schemes?