Pearse Doherty (Donegal South West, Sinn Fein)
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This is interesting because the question arises as to whether the company in question did or did not tell Revenue it was tax resident somewhere else at the time. I acknowledge that the delegates cannot provide members with that information because it is confidential and I do not expect it to receive it. However, I tabled a parliamentary question to the Minister for Finance asking how many companies were registered in the State that were not tax resident in the State or anywhere else in the world. Given that section 82 of the Finance Act 1999 requires every company to tell the Revenue Commissioners where it is tax resident, the Revenue Commissioners should have that information. However, they cannot provide it.