Catherine Connolly (Galway West, Independent) | Oireachtas source

So prior to that, in addition to Apple, any company could have been or was doing this for all we know. Companies could have done exactly what Apple did, namely, not have been resident in any country for the purposes of tax but could have had two branches in Ireland that were only caught for limited amounts here while the vast profits went to a company that was not tax resident anywhere. Our regime tolerated that. We asked no questions prior to the change.