Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

I will come back to recruitment in the Revenue Commissioners in regard to the Estimate here, which is Vote 9.

Sticking with the pillar 2 agreement, during the passage of the legislation, the Minister gave a commitment on the cost or the benefit, the net affect, in relation to pillar 1 and pillar 2, and the implementation of such. Until now the Department has only ever provided an estimate, or a guesstimate, or whatever is the best information at hand at the time, but it was always in regard to a Revenue reduction of €2 billion. Pillar 1 is not being implemented at the minute and we hope that will proceed. However, pillar 2 is being implemented and has been passed in law. Therefore, I have asked what the impact is in relation to revenue which will start to accrue to us in 2026 in relation to pillar 2. The Minister gave the commitment to provide that. I have not yet received it. Can the Minister now share that with the committee?

What are the Minister's views on the OECD working paper that was published this month? It deems Ireland to be an investment hub under the criteria it uses. It says it could see corporate income tax rise by between 14% and 34% as a result of pillar 2. Are the Department's views in line with this? The OECD was central in regard to the agreement and this its working paper. What are the Minister's views on those two points?