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

It does not but I wish to set out one example to flag one benefit of doing this. Kosovo has double tax agreements with other countries. By virtue of our moving into an agreement with Kosovo, we get consistency versus what is happening with other countries that have double tax agreements with Kosovo. The overall competitiveness benefits are negligible, if any. We are doing this for other reasons. Anyway, these double taxation agreements will not diminish our competitiveness in any way and certainly will not diminish the competitiveness of exporters to these economies.