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

It is interesting that the four countries we are discussing, namely, Luxembourg, Ireland, the Netherlands and Switzerland, are all in the top seven of what Oxfam described as corporate tax havens. Luxembourg was at No. 7 and Ireland at No. 6, while the Netherlands were third and Switzerland fourth. We have spoken on a number of occasions about whether Ireland is or is not a tax haven. The Minister does not think it is so we will not pursue that ground now. Would the Minister agree that the Netherlands is a tax haven? It uses an innovation box, similar to our own knowledge box, which costs the state €1.2 billion annually and accounts for 7.6% of the country's total income from corporation tax. It facilitates so-called mailbox companies, with 12,000 companies channelling €4 trillion annually through the Netherlands. It does not extensively tax income in the form of dividends and royalties and it has a record of negotiating special tax agreements with multinationals, which Ireland also does. Does the Minister agree that the Netherlands is a tax haven?