Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

Not currently. It is always up to us to request the Commission to consider where we are and look at the status of a directive, but the minimum effective tax directive is drafted in a way we believe is compliant with the OECD agreement and represents a fair interpretation of the agreement that was reached. It will be up to us to decide at any point if this should be assessed or reviewed.

On a practical level, all these moments could be converging into one window anyway because one country is indicating it will not support the minimum effective tax directive for its own reason. The way things are going, we are rapidly getting to the point where it will be clear what America will do while the European Union is making a decision in roughly the same period regarding the status of the directive. The Deputy's question is an important one and I do not suggest it be left aside, but we are getting to a window in which it will not be a theoretical matter because we will have a fair idea what will happen in the US anyway.