Pearse Doherty (Donegal South West, Sinn Fein) | Oireachtas source

Cuirim fáilte roimh an tUasal Saint-Amans. I welcome his contribution to the committee and particularly the last discussion about the justification, in the face of austerity, that multinational companies operating here and in other jurisdictions are paying a very low effective tax rate compared to the corporation tax rate we have set. As Mr. Saint-Amans has heard from other members of the committee, there has been much discussion on how Ireland's taxation policy facilitates multinational corporations accruing a low effective tax rate.

Mr. Saint-Amans mentioned earlier that Ireland is not a tax haven, which I agree with, under the OECD's criterion. However, is there any country in the world - currently using the same criteria - that is a tax haven?