Mr. Terence O'Rourke:

I was in finance at KPMG for 30 years. Every week, there were negotiations with Revenue on issues because the tax laws, which are written by the Oireachtas, are complicated and there are different interpretations. It is not a matter of black and white. Those negotiations go on in every commercial operation in Ireland, where people do their best to comply with the law but it is sometimes not clear and it takes time to negotiate these things.