Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

He is not referring to the OECD agreement. I am familiar with the current draft that has been agreed. The question is about its implementation. Deputy Farrell has put that question to the Minister. For us to implement that, mindful that many countries across the globe have an effective rate of above 15%, from what the Tánaiste has said, we would need approval from the Commission to operate two different rates simultaneously, both the 12.5% rate and whatever other rate may be agreed by the OECD. The question originally asked of the Minister was whether he has had a signal or clarification from the Commission that that would be allowed after the base erosion and profiting shifting, BEPS, process had concluded.