Tax Code
Dail Éireann — 2021-09-21
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Paschal Donohoe (FG), Dublin Central

I thank Deputy Nash for his point and I, of course, respect also the judgment he is bringing to bear on this and the view of the Labour Party on it.
The key point I would make to the Dáil this evening, however, is the current text in relation to this agreement contains far too many uncertainties for me to be able to recommend to the Government and then to the Dáil that we should sign this agreement. The Deputy in good faith made the point about a marginally higher tax rate. The phrase at the moment is "at least 15%". I have an understanding of the process that lies behind any agreement within the OECD and how it would be implemented globally and within the European Union. The description of a potential rate as "at least" a figure does not give the confidence and certainty that I need to be able to make a recommendation to this Government.
It is but one of a number of issues and these are issues that I will be working on with the OECD and other international partners across the coming period.

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Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/dail/2021-09-21/debate/main
Retrieved: 2026-08-14T04:49:35+00:00
Sitting date: 2021-09-21