Richard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance) | Oireachtas source

-----accounting tool but surely that should not absolve the production company from responsibility for its employees. We did not have time to drill into it further but Mr. Hickey said we need the DAC system as an accountancy tool for investors and to provide transparency about what happens financially on a particular production.

I put it to the witnesses that it absolutely runs counter to the purpose of section 481 if the producer company that is a self-standing ongoing company can say it is not the employer of the people who worked on that film, even though that company set up the DAC, owns the DAC, but yet can disown responsibility for the people who work on the DAC.