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

That is not a hypothetical question. We are engaged in a really sensitive and important negotiation and process on behalf of our country, and that is not a hypothetical situation in the sense that my answering that is, of course, relevant to the discussions and negotiations that we are having. Our ability to do that will be dependent on the final decision that we make in regard to the OECD process and, as we are working way through the OECD process, we will need to engage with the Commission in terms of its views on the tax changes and directives it is likely to bring in in the future.