Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

This will apply to existing companies, as opposed to companies due to be set up. The Deputy asked if this has any impact on changes we made in last year's Finance Bill and it does not. The Deputy also asked about a matter covered in a newspaper today. The Deputy has not commented on the individual company and I will not do so either as it would not be appropriate. My experience is that the Revenue Commissioners take people evading their legal tax responsibilities every bit as seriously if the companies in question are large as if they are small. They are exceptionally serious about ensuring that existing law and policy is enforced to deal with that kind of issue.