Tax Code
Dail Éireann — 2025-07-15
============================================================

Pearse Doherty (SF), Donegal

Ireland signed up to a global tax deal some years ago, back in 2021. It provided for a framework of base erosion and profit shifting. There are now reports that an agreement was reached at the G7, with G7 countries agreeing to exclude US multinationals from certain aspects of the pillar 2 global minimum tax rules. That obviously includes France, Germany and Italy. What are the implications for our existing tax codes that we have legislated for now that it has come through an EU directive?

---

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/dail/2025-07-15/debate/main
Retrieved: 2026-08-31T01:00:50+00:00
Sitting date: 2025-07-15