Rose Conway-Walsh (Mayo, Sinn Fein) | Oireachtas source

I am trying to get a better understanding of this myself. It was recently stated in the official statement from the Jersey Government that "most companies in Jersey will be outside the scope of the OECD two-pillar solution and should therefore see no change in their corporation tax". Is that right? Will the Minister of State outline his understanding of the zero-ten corporate rate applied in Jersey? What safeguards are in place, other than the OECD agreement, that are applied to the largest multinationals to guard against tax avoidance? Do we know how many companies operating in Ireland are registered or have subsidiaries in Jersey? Will he clarify what the maximum personal tax rate is in Jersey?

Is the Minister of State familiar with the policy around the golden visa system for high-income individuals? Is it possible, under the double taxation agreement with Ireland, for the very wealthy to use it to avoid taxation? How many people living in Ireland are tax resident in Jersey? There are a few questions there; somebody has written them down. It is to tease out what the relationship and agreement mean, and what the tax is in Jersey as opposed to here. How does it work, how do we measure it, and what are the outcomes? What are the rates in Jersey? Will the Minister of State give us some information on the zero-ten tax rate? If he does not have all the information, he can give it to the committee later because some of it is technical.