Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

I have no difficulty with supporting these orders. I welcome the fact that the network of double taxation agreements has grown so significantly in recent years. The Minister said we have 68 agreed double taxation agreements with countries at present. With what countries, for which we do not currently have a DTA, do we do the most trade? Do the Revenue Commissioners or the Department of Finance do the negotiating?

I am less familiar with tax information exchange agreements. There are 19 of them agreed at present. Are those with countries with whom we do not have a double taxation agreement or are they in addition to DTAs?