Alice-Mary Higgins (Independent) | Oireachtas source

I do believe that it is a valid query that has been put and I would suggest that it relates to the amendment because the OECD base erosion and profit shifting guidelines came out in response to a lack of public trust in respect of how financial services were regulated and their impact on society. That is the context of the OECD BEPS guidelines, and other related financial transparency measures.