Shay Brennan (Dublin Rathdown, Fianna Fail) | Oireachtas source

I have two questions in the limited time I have. Staying on the postcode issue or the enforcement issue, I understand physical goods are produced in a certain postcode, there is a database and clear labelling. That makes sense. However, I will go back to the software provider I mentioned earlier. If you have three or four customers in Ireland and you are charging about €1 million a year in services, surely it is well worth your while opening a virtual office with a shelf company in Belgium, Germany or somewhere like that. How do we word it to avoid that? Is there a standard practice that sets the legislation after the ultimate beneficial owner? There must be some way to deal with that which has been thought through.