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

I thank the Chairman for his question. We have changed the Taxes Consolidation Act 1997 by amending sections 8 to 6 of that Act. This is to allow for agreements to be made with countries with non-governmental entities. This has paved the way legally for engagements with a view to seeing whether an engagement or a conclusion is possible with Taiwan. Those discussions are ongoing at the moment. Engagement is now possible because of the changes to the Taxes Consolidation Act. That engagement is now happening. They are, by their nature, confidential. I am not, therefore, able to tell the Chairman what the outcome of them will be or whether it will be successful. I can confirm to the Chairman that the engagement is now under way, however.