Catherine Murphy (Kildare North, Social Democrats)
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To go back to one of the other points raised on the general area of the Apple tax issue, the Revenue Commissioners look at it exclusively from tax law. I am concerned about a number of issues from this point of view. Who informs or questions Brussels? Is there any role for Revenue when it is asked to adjudicate on something, as was the case in 1991 and 2007? We are not isolated, we obviously exist in the European Union, and there is a connection between the two things. Is there a role for asking whether the state aid rules have been checked? If we do not do this, we can hardly complain afterwards.

Part of the reason it landed on our doorstep is because the companies facilitating this and domiciled here did not have a headquarters or staff. Is there an issue regarding examining the number of companies? It is easy enough to set up a company. Is there an issue with companies? Does Revenue keep records of large companies which are only brass plate? Obviously this is how it is facilitated.