Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

That is fair enough. Of those countries making up the critical mass, for us America is a crucial party. I want to get an accurate reflection of where the Department stands on this. Am I to take from the Minister's comments that, regardless of what America does, though the Minister believes it will progress this, we are committed to transposing BEPS pillar 2 through the European directive and, therefore, the minimum effective rate will take effect? That could have a substantial implication for policy here.