Paul Murphy (Dublin South West, Solidarity) | Oireachtas source

Mr. Byrne, when rationalising why this happens, seems to me to be at pains and prepared to go to substantial lengths to avoid the conclusion that it may have happened because those entities did not want the Revenue Commissioners to get the data which, had they sat in the Republic of Ireland, would be easier for the Revenue to access. Surely that is the most obvious explanation for the approach they took in terms of secrecy of their clients and the data.