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

If they thought the issue of loyalty between you and your mum was complicated, wait until they consider this. An example is where transactions are structured in such a way that there is a benefit to be gained by mismatching the two different corporate tax rates we have. I am conscious that might not make it an awful lot clearer, but a few moments reading this note - members may do so now or later - will make it far clearer. We will circulate the note to all members tonight.