Mr. Niall Cody:

The whole international tax and corporation tax area has been a serious focus across all administrations since probably 2012. I refer to the BEPS project. There are various methods of automatic exchange of information between administrations and country-by-country reporting. When one looks at international tax planning, some of that is to identify mismatches between countries' rules. Our challenge here is to ensure that multinationals pay Irish tax on profits generated in Ireland.