Joan Burton (Dublin West, Labour) | Oireachtas source

I profoundly disagree with Mr. Tang's description of Ireland as being some kind of pirate country. While I understand the language of diplomacy, I know that we also have the language of war. I am of the opinion that the debate on this issue is veering too much towards the language of war.

For the purposes of background, does the committee believe there is a genuine comparator for real tax rates in different European countries? For example, I understand M. Lamassoure is from the south west of France. Unlike Ireland, France has a federal, regional system of government. If I were to visit the different French regions, I would find that different aids would be available to me in different regions. This is also the case in Germany and many other countries. Taking into account all of the inputs that may be available to companies, does the committee have a real comparator at this point? What progress has it made on this matter?

It is vital that global companies pay tax. If we are honest, however, we will agree that the different countries and regions of Europe are in extreme competition with one another to secure key investment from critical industries and in areas that have a significant impact on the daily life of all citizens.

Do the witnesses think there is a genuine comparator? One of the things that would go some way to addressing this would be to have real, effective minimum tax rates - if we could get genuine comparators.

I have done a lot of work with the OECD as a Labour Party spokesperson on taxation over the last decade. I was one of those who predicted we would have a crash. I am concerned about the future of young people, that they get jobs and employment both in Europe and globally. Could the witnesses explain briefly why the OECD's base erosion and profit shifting, BEPS, process not acceptable? One advantage it has is that it is more globalised. It can be used on a global basis. As someone who has lived and worked in and has been involved with Africa over many decades, I am concerned not only about Europe and Ireland but also about the rest of the world. This conversation is really welcome but I would like-----