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

I have outlined why I believe there are consequences to what the Deputy is seeking that we should avoid. I acknowledge that in putting forward the amendment, he is not in any way seeking to indirectly facilitate tax avoidance. I fully understand that and the policy issue he wishes to address but I do not believe that the Bill is the place in which a commitment to reports should be put into law.

I am, however, willing to prepare a note for the committee that we will share with it perhaps by the end of this year, although we have to focus on getting the Bill passed. We will share that with the Deputy and that might be a way in which he can better understand the issues to which I refer. If options are available - although to manage expectations, I am not sure they will be - we will lay them out in the note. If that is of help to the Deputy, given that he has raised the matter, I will be happy to do that. In return, I ask him to consider not pressing the amendment.