Richard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance) | Oireachtas source

I do not really get the Minister's reasons for not adopting Article 12. I know Christian Aid, among others, is very unhappy that the Minister is not doing so. I cannot remember all of the detail but broadly speaking, its concerns are that, if adopted, this measure would tackle some of the disadvantages that developing countries face relating to profit shifting and base erosion; that our failure to do so hurts developing countries because profits that should be booked in these countries are not booked because of profit shifting manoeuvres by multinationals; that this measure is an effort to address that; and the fact that Ireland and others are not willing to adopt Article 12 is because we do not want to do anything about this unfairness. Could the Minister explain his reasons?