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

Her point is that this would allow the perpetration of taxing activity that is not seen as acceptable anymore. My judgment is that that is probably unlikely because the list of countries that are not inside the scope of our tax co-operation or of our tools for dealing with tax non-co-operation is very small. The combination of this list and, for example, measures taken through the OECD will have a significant effect on better tax co-operation.