Alice-Mary Higgins (Independent) | Oireachtas source

On the tracking of parent companies, Dr. Stewart mentioned group structures and the control mechanism. Are there examples of how we can strengthen them? The liabilities seem to have disappeared into one company but the control is exercised elsewhere, so the liabilities and the control are quite separated. Is it a matter of dismantling this form of section 110 company and having greater tracking of parent companies or group structures? Dr. Stewart has mentioned companies that are technically insolvent where money just moves in and out of them. What mechanism can we, as a committee, press for? Besides calling for greater scrutiny in these areas, are there examples of countries or processes that are better in terms of tracking control between group structures other than through the blunt instruments of beneficial ownership and voting weight?