Mairéad Farrell (Galway West, Sinn Fein) | Oireachtas source

I would like to hear the Minister's views on this section, which deals with measures for controlled foreign companies and which is very welcome. These are key measures to prevent base erosion and profit shifting. I am interested in the Minister's views on the list of non-cooperative jurisdictions. Is he concerned that there could be a little flux regarding that? Given how easy it can be to set up shell companies and shift them from jurisdiction to jurisdiction, has he any concerns about that? Does he think the rules need to be strengthened further? I just want to tease that out, but section 35 is welcome.