Mr. Niall Cody:

If there are specific examples of where somebody in Revenue is doing something that they should not do, I would like to hear about it. My office is open and I get representations from various people, including Members of both Houses, about individual cases. We will look at any of them. I think that is really important.

Opinions are available to any taxpayer having regard to the circumstances but the rules are different. If we are taxing an Irish resident taxpayer, their profits are calculated based on their accounts. As a result, they are taxable on their accounts. If we are dealing with the profits of a non-resident company, we are taxing on the branch. There is a different basis. We only tax them in accordance with the legislation as set out.