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

The Commission will be using the powers it currently has in this area. Any decision it makes on the implementation of the OECD agreement has to be consistent with the Single Market and has to be in line with the powers it has under the law of the European Union. It is the way OECD agreements have been implemented in the past and when the BEPS process was implemented, it was implemented via Commission directives.