Mr. Liam Lynch:

I thank the Deputy for mentioning that it was five or six years ago because that was the only paper I could think of in that area. From the point of view of implementing and advising on taxation, there is a need for us to rely on the rule of law and how the law applies and is interpreted by reference to the rule of law. Deputy Pearse Doherty overlaid that with ethics but the law is written for a particular purpose and with a particular purpose in mind.