Seán Sherlock (Cork East, Labour)
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This is not a logical inclusion in a company's financial statements. Financial statements relate to the company's financial performance and not its tax obligations. Fiscal accounting addresses tax obligations. If the Government were to require businesses to obtain and publish a certificate of tax compliance it would do so in tax law to catch both company and all non-company businesses that also pay taxes. The introduction of this requirement would be entirely without precedent in Europe. I am not, therefore, in favour of accepting the amendment.