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

If Revenue or I become aware of issues we believe are illegal and inappropriate, of course we will respond to them. Can I guarantee the Deputy there is nothing out there that should be of concern to us? In truth I cannot.

Tax planning and tax law are immensely complex areas. However, I will go back to the point I offered a moment ago. The value of the OECD agreement is that putting common standards in place reduces the possibility for tax mismatches and ambiguities. I firmly believe that doing this will reduce over time the opportunity for the kind of practices to which the Deputy referred.