Mairead Farrell (Galway West, Sinn Fein) | Oireachtas source

The initial issue I wish to raise with the Commissioner is that of corporation tax and plans at a Commission level. In July, her colleague, Commissioner Gentiloni, stated that the Commission wanted to pressure capitals to root out what he referred to as "structures that facilitate aggressive tax planning" as part of upcoming reforms. As Commissioner McGuinness is aware, the Commission previously identified Ireland as one of the member states with tax rules that are used by companies to engage in aggressive tax planning. In July, Commissioner Gentiloni proposed using Article 116 of the EU treaty for tax policy purposes. The article allows the Commission to move against member states that distort market competition. What are the views of Commissioner McGuinness in that regard?

On the issue of fiscal rules, does the Commissioner believe the Commission will consider an overhaul of fiscal rules? As we come out of the current crisis, all present are aware that member states will have large deficits as a result of Covid-19. Does she think it will go back to business as usual or will there be an overhaul?