Catherine Murphy (Kildare North, Social Democrats)
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Essentially, people will feel like eejits. They bailed out a particular sector. That made it saleable and it does not have tax liabilities forevermore because of the crash. However, the people are required to be tax-compliant. This is just a comment. People feel that there is an inherent unfairness there. However, as the witness said, it is part of what was discussed in the context of the Finance Bill 2017. We may have to come back to that policy issue.

Given that approximately 80% of corporation tax receipts come from foreign-owned multinational companies, can Mr. Cody elaborate on how residency is established? That was obviously one of the issues relating to the Apple tax situation, which concerned an entity that was here in the sense that it was registered here. How does the Revenue Commissioners define residency?