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

They share information with the Department of Finance all the time. Therefore, they would also have been aware after the Apple inquiry. Going back to 1991 we need to look at how corporation tax evolved in Ireland. When Revenue gave its opinion on Apple originally, coming into the 1990s no tax was payable on exports of exporting companies. It evolved into a 10% tax payable. Following a legal challenge, it then had to apply to all companies and not just exporting companies. It then evolved again and was driven up to 12.5% following EU intervention. To see the picture emerging - it is difficult to see - one needs to match what the tax position was to what was happening. The stateless position did not become an issue until after the Apple inquiry in 2013, which focused on it and highlighted it.

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