Mr. Gerry Liston:

-----hypothetically and this touches on Senator O'Reilly's question earlier. What is happening as regards services is happening in the open. You can go onto websites of tourism companies or e-commerce companies and read their terms of service and see the role of the Irish entity within the overall corporate structure in facilitating the particular service in question. If, as has been done as a research exercise, you purchase a particular service, you will get a receipt that will identify the Irish entity as the provider of the service, so this is all happening entirely in the open. It would be very feasible for the relevant authorities to enforce it. It would also be feasible for whatever Government Department to identify this in some way. This is done at the international level. The UN maintains a database of companies operating in the settlements. There is no reason why something similar could not be operated-----