Simon Harris (Wicklow, Fine Gael) | Oireachtas source

The Department's view is that the OECD model is fit for purpose and it is the best practice across Europe. There are elements within the UN model which we have incorporated. These are what we consider to be the best practice elements of the UN model. Specifically, the whole issue of withholding tax on technical fees and a change of professional service fees of individuals. The model we are following is the OECD model but the models are not mutually exclusive. The OECD model has incorporated what the Government believes to be the better elements of the UN model. It is a genuine and legitimate point the Deputy raises and I am happy to revert in further detail on it.