Mr. Pascal Saint-Amans:

My understanding is that what the Deputy calls the double Irish Dutch sandwich is not a piece of legislation in Ireland but is the result of the articulation of different domestic legislation, including Irish legislation, but also US legislation and the way international tax rules have been designed. It is not as simple as saying that in our tax code we have a provision that offers a product we would call the double Irish Dutch sandwich to all companies. This is the result of the articulation of different pieces of both domestic legislation and international tax law. Can Ireland fix all this on its own? The answer is "No". Can Ireland contribute to changing all of this, including by unilateral moves? The answer is probably "Yes", but that is for Ireland to consider, given the overall environment. Can the international community provide a comprehensive response in the limited timeframe for the action plan? The answer is "Yes", and that is what we are pushing for.