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

I understand Dominica is a member of the Global Forum on Transparency and Exchange of Information for Tax Purposes, which has a very direct connection to the OECD and has the power to carry out peer reviews on each of its members. I am aware of a review that was done on Ireland in 2010 and reported in 2011. On that occasion we obtained a compliant standard, which is the highest. As a consequence of its membership of the forum, Dominica is now open for peer review. It is not, however, a member of the OECD.