Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

The particular section to which the Deputy is referring, namely, the allocation of taxing rights, would have a significant effect on the tax base in the future. However, many other countries within the OECD have a similar concern and many other companies involved in this process also have concerns regarding their global business models and how they would be able to internationalise their businesses. I accept that there is a particular section within the report that would be definitely a challenge for us but, on the other hand, there are other proposals in the OECD report that offer a basis for engagement as well. We have a long road ahead of us now in the OECD process to try to see whether we can get to a similar place as we did on BEPS.