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

The OECD was acting as the correspondent with the G20. It is the OECD which has completed its work. Separately, the Commission took a hand in things. The common consolidated corporate tax base, CCCTB, was a Commission initiative which was not going anywhere fast. When Commissioner Muscovici took office with the other new Commissioners last year, he announced very quickly that he would pull back the original CCCTB paper as there were too many divergent opinions. He said he would try to consolidate a new paper around the areas where there was a degree of agreement. Beyond that, we have not seen a document yet.