Mr. Niall Cody:

It is not so much that I am responding to the Deputy but I think what is important is that the Irish tax code is set out in legislation. The Office of the Revenue Commissioners is established under law to administer the tax system and tax administration. I have a responsibility as chairman of the board of the Revenue Commissioners and as Accounting Officer for the Office of the Revenue Commissioners to appear in front of the Committee of Public Accounts and other committees. We publish an detailed annual report. We have governance frameworks in place for which we are accountable. We publish our annual report every April with detailed analysis of our activity. Over a long number of years, we increasingly publish granular data comparing annual receipts from corporation tax, for example, with CSO and economic activity. We are also subject to examination by the Comptroller and Auditor General, who has permanent access to all of our systems, files and records in respect of every taxpayer in the State.