Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

I wish to raise two issues regarding the double taxation agreement with Kazakhstan and the sharing of information with Macao. My first question relates to the process. I have raised this matter previously with the Minister of State's predecessor and the Minister for Finance. When agreeing new tax treaties with non-OECD countries, why are we using the OECD template? This question is probably more relevant for countries that are less developed than Kazakhstan, but I wanted to put on record again my disappointment that we are still not using the UN model for these agreements. Does the Government propose to adopt the UN model for future agreements, particularly with non-OECD countries?