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

Regarding whether there are issues in other treaties, there are better standards that all treaties need to implement and if we do not do it bilaterally, where we involve both countries, such as with Germany, the ratification of the multilateral instrument will bring everybody into line. I do not believe these treaties were the cause of the problem in the past.

I believe the bigger issue was the mismatch between different national tax jurisdictions and the opportunities that created for arrangements and for actions to be taken to facilitate highly aggressive tax planning. I believe part of the way we respond to that is by using the agreements to deal with the so-called "single malt", as we have done, and by ensuring that all our treaties with all countries, whether bilateral or through the multilateral convention, meet higher standards.