Eoin Ó Broin (Dublin Mid West, Sinn Fein) | Oireachtas source

While it is clear that the motion regarding the multilateral BEPS convention represents some progress, I am concerned about certain issues. I am always wary when a Minister or Minister of State tells me not to worry about things because they are rather technical. In this case, we are being told that the opt-out from Article 12 and the choice of option B in Article 13 are not too much to worry about. From my reading of them, they are more than just technicalities. I do not know as much about this subject as the Minister of State does, but it seems to me that the measures in question will allow companies to avoid permanent establishment status artificially, or facilitate them in so doing, which is one of the biggest problems in this area. In light of the presence of the opt-out and the option I have mentioned, my party is of the view that this proposal requires much greater scrutiny. We would much prefer an open Dáil debate about these elements of the matter. I ask the Minister of State to consider that.

The taxation agreement with Ghana could end up sounding terribly technical and inconsequential, so it is important to take a step back and remind ourselves why the questions that have been asked by Deputy Cowen are so important. For every €1 in international overseas development aid that is given to countries in the developing world, approximately €2 is lost as a result of corporate tax avoidance. These bilateral tax agreements are crucial not only for our own tax affairs and the interests of companies operating here, but also as we reflect on whether we are meeting our obligations to countries in the developing world and whether we are ensuring companies are not abusing tax rules to deny countries like Ghana the vital revenues they need to tackle some of the issues raised by Deputy Cowen.

A range of non-governmental organisations, including Christian Aid and Concern, have continually said that we have a responsibility in this area. They have reminded us that if we enter into these negotiations without having an eye to the needs of countries in the developing world in addition to our own interests, we will be guilty of driving the getaway car, to adopt a phrase used in a report compiled by some of the organisations in question a few years ago. I am sure the Minister of State is aware of the report, which was written by Dr. Sheila Killian. I am not satisfied with the Minister of State's answers. The Government of Ghana might not have raised some of the very legitimate concerns that have been highlighted by Deputy Cowen, but that is not a reason for us not to press them. We have an international obligation to do right by the people of these countries, particularly with regard to certain anti-abuse measures. While some countries might not have signed up to the convention, the Government has already said on the record that it will seek to have the measures in question included in bilateral treaties with those countries. As far as I understand it, those measures are not included in the agreement we are considering.

Sinn Féin cannot support this motion. As I have said regarding the first part of it, we think the scale of this matter is so important that it should be the subject of a full Dáil debate. This is not just a technicality. It affects the quality of life of huge numbers of people. We have a responsibility to do right by the developing world. I will not press the issue of a Dáil debate on the first motion, although I think it would be helpful. We will certainly not be supporting the second part of the motion. In light of the serious issues that have been raised by Deputy Cowen and me - I am sure Deputy Mick Barry intends to raise similar issues - I urge the Minister of State to consider the suggestion that this issue should be debated and decided on by the Dáil as a whole, rather than by this select committee.