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

The committee is dealing with the issue of corporation tax and countries which would have been deemed to be tax havens at one time but are no longer so because of the OECD criteria. Exchange of information is one of the aspects of efforts to avoid the definition of a tax haven. It was put to the committee that some of these areas have participated in what would be in reality cosmetic exchanges of information between themselves so that the tax havens are all exchanging information between themselves to fit the criteria.

This leads to my second question about the exchange of information. The type of double taxation agreement, TIEA, is probably the weakest of the three.

Of the 64 double taxation agreements that are in effect, will the Minister of State indicate how many are tax information exchange agreements, spontaneous agreements and automatic exchanges of information, respectively?