Marie Sherlock (Labour) | Oireachtas source

I thank the Minister for coming to the meeting. Before I ask about the impact on Ireland arising from the OECD agreement, I want to ask about something that caught my eye. I see that extractive industries and regulated financial services are excluded from the scope of the agreement. Does the Minister understand why that is the case? Should it be the case? Does it not send a poor signal, particularly given we are in the middle of the COP26 negotiations at the moment, for extractive industries, in particular, to be excluded from this agreement?