Marie Sherlock (Labour) | Oireachtas source

I thank the Minister. I have two more brief questions. Is the digital services tax agenda now firmly off the table, particularly within the EU? I know that is referred to in the text of the agreement. The Minister spoke earlier about 100 companies. We know there are four or five mega companies that are media platforms or involved in information technology services. Is the digital services tax agenda firmly off the table?

What safeguards or provisions will be put in place in domestic legislation or may arise from the OECD agreement across countries to ensure that companies will not adapt to the rules? I am thinking in particular of the manner in which some companies' structures are organised with regard to parent companies and subsidiaries while other companies will organise themselves in the form of branches and are, therefore, treated differently for tax purposes, as I understand it. Are there plans to put in place safeguards so that the companies that are being targeted by this tax agreement will, ultimately, be the companies that will be taxed and will not be allowed to try to get under the thresholds that have been set out?