Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

I welcome amendment No. 47. I had tabled amendment No. 77, which tried to do something similar in terms of looking through the structure if there was a minimum number of investors. Obviously, funds are supposed to be for multiple investors in a personal portfolio. As we have heard in terms of cases in the past, these structures have been used in aggressive tax planning. This would deal with that to a certain degree. It is to be welcomed and I state this to the Minister of State and the officials.

See this speech in context