Richard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance)
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There is an important cross-over between what is declared and what is not liable for tax because it is not resident here, in the money paid as administrative expenses to shelf companies for the use of patents and software and so on. Can Professor Stewart give us his opinion on how to tackle that? Professor Stewart says the law is very straightforward most of the time, in that if a company is incorporated here it is liable here and all the money would be allocated here but without legislation could the Revenue Commissioners view the rules differently? Any reasonable person looking at the companies we are talking about would say this money is not being made in the Bahamas or the Cayman Islands, if it is to be allocated anywhere it should be here.

Within the existing rules they should be allocating those profits to Ireland. Is that what any reasonable person would presume?