Seán Fleming (Laois, Fianna Fail) | Oireachtas source

We are nearly finished. The changes brought in by the Department of Finance with effect from 1 January 2015 regarding tax residency of companies incorporated in Ireland prior to January 2015 do not take effect until 1 January 2021, which is a six year period. How did the Department decide on that six year opportunity? Why not three, four or eight years? What analysis led to deciding upon a six year period? What research was carried out in that regard or did six years just seem like a good idea?