Tax Code
Dail Éireann — 2023-05-09
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Michael McGrath (FF), Cork South-Central

I am not pandering to anyone, but in the position I am in, I have the advantage of engaging directly with some of the world's largest companies that have invested in Ireland and continue to do so. One of the issues that is repeatedly raised is the importance of predictability, certainty and stability when it comes to corporation tax policy. That has served Ireland well. The Government has made the decision to be part of the OECD base erosion and profit shifting, BEPS, agreement. We will faithfully implement pillar 2. This House will have a role in that regard when I bring forward the finance Bill later in the year. We are at the table negotiating the final details of pillar 1 with respect to the reallocation of taxing rights. It does not serve Ireland well, given the strength of our foreign direct investment success - the fact that we continue to win investments - to change taxation policy on the hoof. That is not what I will do as Minister for Finance.

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Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/dail/2023-05-09/debate/main
Retrieved: 2026-08-14T04:51:51+00:00
Sitting date: 2023-05-09