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

That is fine. I recognise that this is a two-way process and a very positive step forward in regard to the exchange of information, limited as the TIEA is in its effect. I agree that in all such negotiations we should be looking for automatic exchange of information.

I have two further questions. The Minister of State indicated that 69 double taxation agreements have been concluded, five of which are not yet in effect. Will he name the five countries in question and indicate why our agreements with them are not in effect?

Article 7 of the agreement with Dominica refers to the possibility of declining a request. In fact, it provides a great deal of wriggle room in terms of the broad range of grounds on which a requested party may refuse to provide information. Is this article a standard provision? Is it replicated word for word in the other 22 TIEAs?