Joan Burton (Dublin West, Labour) | Oireachtas source

I have one other question. It relates to the approach the Italians are taking to digital taxation and its proposal of a credit trade-off in respect of payroll tax flows in the country where there is an actual presence on the part of a company. In effect, many European proposals seem to come down to implementing a second form of turnover tax minus credits where the company is actually contributing. Given that Italy has been a lead country on this for a number of years, is there any awareness of those matters on the part of the taxation institute? Does the institute have any views on the Italian approach? Other countries have suggested in the past that they might also adopt that approach but it is not certain now that they will. I do not know if the institute follows the OECD in detail, but what does it think of where the latter is at in terms of its work?