Brian Hayes (Dublin South West, Fine Gael) | Oireachtas source

No, that is not really a fair representation of the situation. It is important to bear in mind that this is the first bilateral tax information agreement of any sort that we have had with Dominica. It is not a question of that country being unable to agree a DTA with us. The logical outcome probably would be a DTA, but the reality is that DTAs often come about largely as a consequence of pressure from businesses which are doing substantial business in a third country and wish to avail of the benefits of a double taxation agreement with it. If there is a market for a DTA, it will be agreed.