Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

I welcome the Minister and his officials. I thank him for his opening statement. I only have a few brief questions because we have already approved and ratified the multilateral convention which, as the Minister stated, was included in the Finance Act last year. Why is there a replacement DTA in the case of the Netherlands but a protocol in the case of Switzerland? Both seem to achieve the same objective, namely, giving recognition to the multilateral convention. The Minister referred to particular issues in the Swiss system.