Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

The Commission has not yet approved a situation where Ireland can run two simultaneous taxation rates, which currently could not be done. Does the Minister have any confirmation that we could potentially run two simultaneous corporation tax rates, with one at 12.5% for those outside the OECD BEPS process with turnover of less than €750 million, and then whatever higher rate we could potentially have if we opted into the OECD BEPS process?