Bernard Durkan (Kildare North, Fine Gael) | Oireachtas source

I welcome the Minister. I have two brief questions. Was any assessment done during the course of the discussions on this change to 15% minimum - I believe "at least" is gone from it - as to who might benefit most? The Minister said it will take time to assess what will happen, but some discussion must have taken place about who might benefit most from the change.

The next question relates to the concept of tax justice, which we have heard a great deal about over the last few years. How do the people promoting tax justice feel about the outcome? Are they satisfied? Also, are they likely to come back again to press for more?

Regarding the companies in this country with annual turnover of below €750 million, is any of them likely to be affected by competition from some of the countries benefiting from the changed tax regime?

My last question relates to aid for trade. Some of the countries pressing for the change have been noted to favour aid for trade and would see the changes as being a help to them in meeting their aid requirements and also in enhancing their trade against which their aid might be offset.