Jonathan O'Brien (Cork North Central, Sinn Fein) | Oireachtas source

That is the same report. Okay. A lot of discussion has taken place at this committee and in the Dáil Chamber on digital taxation. That does not go then, however, to say that we should not have a further detailed report on the subject, because there are a number of proposals on how it could be implemented. Would it be levied on the service users in a particular country or on the intellectual property that is onshored? I believe some countries at this stage are taking different approaches to how they could possibly introduce a digital tax. We do not seem to have any indication of how we would proceed with one.