Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

Section 31 deals with the transposition of the anti-tax avoidance directive, Article 4. Is that the directive that was agreed in 2016 and the same directive that we were supposed to have transposed into domestic law by the end of 2018 and operational in January 2019? It may not be. I am genuinely seeking clarification on this. Is it the same directive in respect of which we were threatened with infringement proceedings for delaying its transposition? If it is, can the Minister explain why Ireland delayed for so long in regard to what is a part of the BEPS process, of which the Minister is such a fan?