Rose Conway Walsh (Sinn Fein) | Oireachtas source

It is indeed. I share a lot of the witnesses' views on multinationals, taxation and the unfairness and injustice at work. All of this tax avoidance must be addressed. I acknowledge that some of it is being addressed through the base erosion and profit shifting, BEPS, process. However, I also agree with the witnesses' observations on the tardiness of the approach of BEPS, the need to examine it and find ways to escalate it. I agree with the witnesses' comments on avoidance. Many multinationals have sailed off into the sunset and left a trail of destruction behind them. I come from rural Ireland, and if the witnesses were to travel around Ireland they would see for themselves the lack of really basic infrastructure like broadband, telecommunications, roads and so on. Tax justice is hugely important, and it is certainly hugely important to Sinn Féin. However, there are points we really need to examine in respect of the proposals the witnesses have brought before the committee.

I have a few questions. The witnesses seek to use Article 48.7 of the Lisbon treaty because there seems to be unanimity at Council level about these proposals. Can they clarify whether the proposal is to use the mechanism after the CCCTB is enforced to make the changes or to use it to get the CCCTB passed in the first instance? This concerns Article 48.7.