Finance (No. 2) Bill 2023: Report and Final Stages Seanad Éireann — 2023-12-12 ============================================================ Frances Black (IND), Industrial and Commercial Panel I move recommendation No. 4: In page 112, between lines 22 and 23, to insert the following: “Report on corporation tax 52. The Minister shall, within twelve months of the passing of this Act, lay a report before both Houses of the Oireachtas outlining an evaluation of the impact of Ireland’s corporate tax regime on human rights, welfare and in particular child welfare in the Global South.”. --- Source: Houses of the Oireachtas. Licensed under CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/). The Official Report is revised after first publication; the fetch timestamp below identifies the version quoted. Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/seanad/2023-12-12/debate/main Retrieved: 2026-08-14T04:52:31+00:00 Sitting date: 2023-12-12