David Cullinane (Waterford, Sinn Fein) | Oireachtas source

In my view, we have a duty to examine whether or not public money is in the first instance going into the public coffers. We then examine how it is spent. That is my point. In his opening statement, Mr. Cody said that Revenue's approach to tackling offshore evasion is recognised by the OECD as best practice and has been adopted by other tax authorities. Does Mr. Cody believe that Ireland is a tax haven?