Seán Sherlock (Cork East, Labour) | Oireachtas source

I also welcome the Revenue Commissioners. I am trying to distil this. In respect of the theme around the methodologies, the Commission has stated that the decision of 30 August asserts that the two opinions given in 1991 and 2007 by Revenue renounced tax revenue that Ireland would otherwise have been entitled to collect from the Irish branches of Apple Sales International, ASI, and Apple Operations Europe, AOE. Mr. Cody speaks of a mis-characterisation. I think those were the words he used in the documents we have. Will he explain what he means? What is meant by "renounced" in this instance?