Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

I will make one point in response to the Deputy's earlier point. The purpose of the UTPR is to act as a backstop and to ensure implementation but I understand the broader point being made about any major economy ultimately not passing legislation.

Regarding the consolidated commentary on the GLoBE rules, the OECD is currently developing that so it is the intention to bring that forward.