Simon Harris (Wicklow, Fine Gael) | Oireachtas source

I thank Deputy Doherty for his kind words. I look forward to working with him also.

It is the norm within the European Union that European countries follow the OECD model. That is not to say that we do not incorporate elements of the UN model. The fact that we are signing an agreement with a developing country like Botswana is a sign of this country's commitment to further engaging in trade relations with developing countries. I think we can all agree this is the best way to support the developing world. It is quite interesting to already see the amount of engagement between Botswana and Ireland. I think this taxation agreement will further help that. However, the OECD template is the norm in European countries.