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

Ba mhaith liom fáilte a chur roimh an Aire Stáit. Guím gach rath air san am atá amach romhainn. Déanaim comhghairdeas leis fá dtaobh den oifig úr atá bainte amach aige.

I have just a couple of questions in respect of the double taxation agreements into which we are entering. The Minister of State indicated that the OECD's draft template is being used. Will he explain why the Government is not following the UN model, which would be of more benefit to developing countries such as Botswana because they would be able to impose higher rates of withholding in respect of dividends, interest and royalties?