Joan Burton (Dublin West, Labour) | Oireachtas source

We had many discussions with Fine Gael before that was amended but that is the process of politics. Even in the Deputy's politics, there is probably an amount of discussion. Not everybody automatically agrees on everything. One needs to persuade people about the consequences. In Government, the Labour Party took the double Irish and the Dutch sandwich off the menu and that is a very significant achievement in the global development of a just taxation system. For that reason, Ireland has strongly supported the OECD's collaboration with countries around the globe in respect of developing fairer tax codes.

I was disappointed when the Minister for Finance spoke. His reference to an independent investigator or tax expert reviewing corporate taxes is rubbish. That is what the Revenue Commissioners do on any day of the week or month. There is no problem in doing it. I or Deputies Michael McGrath or John McGuinness - all of us who have a basic background in taxation - could carry out such a review. I am sure half a dozen Members, if not 50% of the Dáil, could carry out such a review. What we need is a permanent structure, namely, a standing tax commission that would look at all of the changes relating to tax law on a national and global basis and see that we keep abreast and that our system provides for tax justice and fairness. This is why our amendment talks about a standing commission. Expert reviews, which the Revenue Commissioners will carry out any day of the week, are ten a penny. They can be useful in a very limited way and I have called for many of them on different occasions but they are not good enough for what is involved here. It is probably a sop to some of the Independents in government.

I recommend to the members of all parties in the Dáil the Labour Party amendment, which creates a basis to work on a rolling programme of developing tax justice in Ireland in a way that will sustain employment in Ireland and create a solid and sustainable basis for tax revenues in this country.

With the Apple case we must also consider the broader politics of the European Union. The Commissioner certainly issued a very clear declaration, and there is also a very serious element of over-reach. One of the arguments I could put forward for an appeal, and a reason the Labour Party will support the appeal, is that if we and other countries are party to the appeal, those countries will also throw their hats into the ring and present their take on it. The Commissioner was clearly encouraging other countries referenced by her to claim some or all of the €13 billion. It is likely there will be a long number of years for an appeal process that could involve all the countries with a strategic interest.

I hope there is a clear outcome in the American elections and I support a particular candidate. There has been no tax reform in America because of the stand-off in American politics. Part of the Apple problem has been caused by the failure of America to reform its tax laws, both as a federal jurisdiction and, in particular, in terms of state jurisdictions. One can look at Delaware, which is probably one of the most effective tax havens on the planet. London is probably the next best and it is followed by places like Luxembourg and Holland.

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