Gerry Horkan (Fianna Fail) | Oireachtas source

We have heard about the argument on BEPS and the anti-tax avoidance directive. Mr. Coffey pointed out this is already in place and the EU is trying to bring it in to the CCCTB, almost to make the CCCTB more saleable or more attractive, even though it was already there anyway. The CCCTB in itself does nothing to deal with BEPS or tax planning opportunities, as some might call it, or tax avoidance, as others might call it. Is that correct?