Michael D'Arcy (Fine Gael) | Oireachtas source

I am not sure if the term is "sandwich" in that respect but while it is legal, it is only barely legal. We should clearly point out to the taxation firms which advise the corporations that if they want to play this game we will have to look at things differently. That message should be sent out strongly from here because we cannot keep asking the citizens of the country, Joe citizen and Josephine citizen, to pay more in VAT, income tax and every other tax that is being charged. While the corporations are very welcome here and they pay ¤4 billion in corporation tax, they cannot use these avoidance schemes to the extent that they do.