Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

I appreciate that. We can both agree that Irish-registered non-resident companies are completely different from stateless ones because those ones could be resident in another jurisdiction which should be the norm. Have there been any inquiries with Revenue as to when it first became aware that stateless companies were operating in this jurisdiction? We are aware of the opinions, which, obviously, are at the heart of the Apple tax judgment. Are we to believe that back in 1991 Revenue was under the impression that these companies that were registered but non-resident were actually resident for tax purposes in the US? Was Revenue aware that these were stateless companies? Do we know when Revenue became aware that stateless companies were operating in our jurisdiction?

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