Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

There is not the relationship to which the Deputy refers but the Commission is looking at implementing anti-BEPS measures at EU level, perhaps a directive as a first step. It is an attempt to bring in new CCCTBs. so there is that connection. The Commission proposal to implement the OECD's recommendations in a consistent way across the European Union is expected in January 2016. Ireland is generally supportive of this work to the extent that any proposed EU implementation is consistent with the OECD's work. Ireland will continue to constructively engage as always, while holding a firm position, that tax remains in the competency of member states and that unanimity is required on tax matters.