Paul Murphy (Dublin South West, Solidarity) | Oireachtas source

A concern that tax justice activists and academics have about double taxation agreements is that they often do not function to avoid double taxation but instead function to, in effect, enable double non-taxation, for corporations to avoid paying tax here when they would have to but also to avoid paying tax in another country because that country does not tax that activity in that way. Does the Minister agree that that is a danger with double taxation agreements in general?