Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

Would I be right to assume that the only or best way to deal with this is through an OECD process and that there has to be a common approach to this at global level? What is Dr. Stewart's view of a regime such as section 110 which facilitates a type of tax neutrality? Is that in step with the OECD's BEPS process for dealing with corporation tax, minimum effective rates and addressing base erosion? Does he believe that the section 110 structure is out of step with the reforms we are seeing internationally?