Michael D'Arcy (Wexford, Fine Gael) | Oireachtas source

No. I am saying that we will contact those other countries which have not passed the multi-lateral convention because this is an important part of the OECD, and an important part of the BEPS anti-avoidance of aggressive tax-planning by companies measure. This is a method with which to deal with it. Nobody wants that. The era of aggressive tax-planning internationally is coming to an end. Ireland has been on the record for quite some time that we believe it should be dealt with through the OECD process, through the BEPS process, and this is a really important aspect of it. We cannot force any country to pass this multi-lateral convention. We can pass ours. Then, if countries are not minded to conclude the multi-lateral convention then we will go back to them individually to try to ensure that we do a bilateral agreement.