Shay Brennan (Dublin Rathdown, Fianna Fail)

First I will state, and maybe this is for the finance committee, that I would not like to think that international funds are using Ireland's tax efficient structure to maximise their profits while charging 12% to those who are worse off. That is something that either this committee or the finance committee needs to examine because if that is the case it would simply be outrageous.

I will move to the climate aspect of this issue. I understand how these countries in the global south get their allotment of carbon credits but I suspect they are not fair compared with what more developed countries would have received. I suspect they are being exploited, to a certain extent.

Perhaps there is a mechanism to assist them in accessing the carbon credit market in a more transparent way that would go some way to addressing the climate injustice aspect of this. Have the witnesses come across any discussions in that regard?