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

The commitments I have given are all consistent with Ireland's corporate tax roadmap which I published in January and which is publicly available. It refers to a number of areas. These include applying enhanced control foreign company rules to the list of non-co-operative jurisdictions, with effect from 1 January 2021. I am aiming to do this in the Finance Act 2020. I also committed to publishing external independent economic research on the impact of recent legislative changes domestically and internationally on outbound payments for Ireland. This has already been made available publicly. This was done on 14 June. I also committed to carrying out a public consultation on the introduction of measures to ensure outbound payments do not avail of a double non-taxation. The public consultation on this and the responses received will all be made available on the website of the Department of Finance. I also committed to introducing legislation to safeguard against the possibility of double non-taxation of outbound payments by the Finance Act 2023 at the latest. These are all different areas of policy action that were part of the broad pathway of change I indicated in the second edition of our corporate tax roadmap.