David Cullinane (Waterford, Sinn Fein) | Oireachtas source

Okay. All I am doing is putting questions to him. I am reading a statement that Mr. Cody made where he said that Revenue's approach to tackling offshore evasion is recognised by the OECD and that, then, is the benchmark. I am reading from two reports by the OECD, one from 2000 where it identified seven jurisdictions which it says were tax havens, namely, Andorra, the Principality of Liechtenstein, Liberia, the Principality of Monaco, the Republic of the Marshall Islands and the Republic of Vanuatu. In May 2009, the same OECD stated there were no tax havens and that no jurisdiction is currently listed as a tax haven by the committee on fiscal affairs. The OECD itself is saying - it seems to be a flat earth view of the world - that there are no tax havens operating in the world. When Mr. Cody, then, as head of the Revenue Commissioners cites the OECD as the benchmark upon which we should judge whether Ireland is facilitating tax avoidance, tax evasion or is a tax haven, it is not something that holds up when one looks at the OECD's own reports. That is the point I am making.