Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

It is important that Ireland use the UN model, particularly for agreements with less developed countries. This is something that I will continue to pursue.

Macao, meanwhile, is known as the casino of Asia and is something of a tax haven because of its advantageous personal and corporate tax structure. Residents and non-residents both benefit from ultra-low taxes levied against professional and business income. How did making a tax exchange agreement with this region as opposed to any other region become a priority for the Department? How is this agreement not covered by the Chinese agreement?