Oireachtas Joint and Select Committees

Tuesday, 3 October 2017

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach

Taxation Agreements: Motions

2:00 pm

Photo of Michael D'ArcyMichael D'Arcy (Wexford, Fine Gael) | Oireachtas source

I do not know the answer to that, Deputy. I can only assume that Pakistan, Ethiopia and Zambia were potentially not as well developed as Kazakhstan. There is a tier of development and my assessment may not be 100% correct. I will try to get a more detailed note on why there was a tiered structure between the UN and OECD models for those three countries, and why we are only using the OECD model for Kazakhstan.

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