Oireachtas Joint and Select Committees

Wednesday, 29 June 2022

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach

Double Taxation Agreements: Discussion

Photo of Pearse DohertyPearse Doherty (Donegal, Sinn Fein) | Oireachtas source

I will focus on pillar 2 because it has been implemented through a directive at European level. Is there anything in that directive that will allow us to look at this again if America does not implement or has challenges in implementing pillar 2?

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