Oireachtas Joint and Select Committees

Wednesday, 22 September 2021

Committee on Budgetary Oversight

Pre-Budget 2022 Scrutiny: Irish Fiscal Advisory Council

Photo of Gerald NashGerald Nash (Louth, Labour) | Oireachtas source

That is fine. Is there potential to extrapolate, in as far as it is possible to establish this aspect, where this situation is going to land ultimately? I refer to the idea we may lose considerable revenue, as has been anticipated, because we are committed to signing up to Pillar 1 of the base erosion and profit shifting, BEPS, II process. If our minimum effective rate of corporate tax does ultimately go up to approximately 15%, or slightly higher, is there potential for us to lose on the swings and gain on the roundabouts in that overall context?


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