Oireachtas Joint and Select Committees

Wednesday, 8 November 2023

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

Finance (No. 2) Bill 2023: Committee Stage (Resumed)

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

What level of information will be available to us as legislators and policymakers on the level of QDMTT that has been applied to different companies? Without naming or identifying any company, as we fast forward into 2026 will we be able to sit here and say that corporation tax receipts were "X" QDMTT for "X" year and was "X" amount, and the operation of the income inclusion rule by Irish parent companies had "X" or that the UTPR brought in "X" amount from subsidiaries of parented companies in a jurisdiction that is not applying pillar 2? Will those details be available to us in terms of reporting?

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