Mr. Pascal Saint-Amans:

As I indicated, we fully respect tax sovereignty and there is certainly no power of the OECD to stop any country doing anything. While I am not an expert on Irish legislation like the Deputy, I would draw his attention to the fact that some of what he describes is actually consistent with the international tax rules. Therefore, what needs to be changed is the international tax rules. That said, on the question of whether there is room for Ireland to take its own measures to change things which go beyond the international tax rules, the answer is yes, of course, as is the case in all countries.