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

All of these amendments are technical in nature. They are all intended to make sure that the legislation acts like it was intended. The Revenue Commissioners will form a view as to whether entities have been formed with the purpose of avoiding tax they are due to pay. This is an anti-tax avoidance measure. They are the kind of changes we need to make to ensure this part of our law meets international standards. The Revenue Commissioners will form a view on the legitimacy of the tax structure to which the Deputy referred.