Department of Finance

access to all records held by the Department of Finance including correspondence, briefing notes, memoranda, commentaries, discussions, advice, reports, opinions, rulings, confirmations, notes of consultations and meetings, minutes, attendances, letters of comfort and any other records including in particular all records maintained by Liam Murphy relating to: 1 The criteria applied to classify as "trading" the operations referred to in a certificate provided by the Minster for Finance under section 445 TCA 1997 for trading operations carried on in Shannon Airport (“Shannon Certificate”). 2 All information relating to the expiration of the Shannon Certificate and IFSC schemes including any information concerning how companies which had availed of those schemes might be impacted to include but not be limited to any notices, statements or letters of comfort issued. 3. All information relating to communications between the Department of Finance and the European Commission concerning the treatment of relevant qualifying Shannon companies/IFSC companies on their transition from the 10% corporation tax rate to the 12.5% rate