Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

It is great that all this is being recorded. If he does value them, surely he can then understand why we want them in the country and that we need to have a tax code that is competitive, which is why we have had this debate regarding the low rate. While we now agree on something regarding these jobs being valued, where we continue to disagree is that Deputy Boyd Barrett sees, for example, the write-down of an expense as tax avoidance, whereas I see the write-down of an expense in the tax code as a tax policy recognising that there are costs involved in something that will ultimately generate a profit or an income, and that is recognised in how something is taxed. That is our difference.

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