As Senators are aware, loss relief for corporation tax is a long-standing feature of the Irish corporate tax system and a standard feature of corporation tax systems in most OECD countries. There is also local property tax, which is a tax based on the market value of residential properties.
We have negotiated, agreed and implemented significant new tax rules on tax transparency to ensure tax authorities have access to tax rulings, anti-money laundering information, country-by-country reports, and the mandatory disclosure of tax planning agreements by tax advisers and digital platforms.
Key terms by TF-IDF across 4,522 words from 10 speakers. The summary quotes the highest-scoring sentences verbatim — nothing is paraphrased.
Tellers: Tá, Senators Frances Black and Lynn Ruane; Níl, Senators Paul Daly and Joe O'Reilly.
| Question | Result | Tá–Níl |
|---|---|---|
| Recommendation put: | Lost | 10–25 |
| Recommendation put: | Lost | 9–26 |
| Question put: "That the Bill be returned to Dáíl Éireann." | Carried | 25–9 |
| Amendment put: | Lost | 9–22 |
| Amendment put: | Lost | 5–19 |
Party shown is the one each member held on 2023-12-12, frozen by a dated join — not their party today. The Oireachtas API publishes no date of birth and returns an empty gender field for every member in this period, so no age or gender breakdown is shown.