Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

We operate in accordance with our corpus of tax legislation and the Irish tax code is recognised internationally as being a very good one. We have tax treaties with other jurisdictions. I cannot comment on the tax affairs of any particular individual or company because I do not know the details.

Those are confidential matters between the PAYE system and the Revenue Commissioners. From a policy point of view, if there are concerns about the issues to which Deputy Doherty refers, they arise not from any lacuna in the Irish tax code but from opportunities presented by tax codes elsewhere. We have no ability to do anything about those.

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