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
Michael 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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