Ms Morína O'Neill:

No, absolutely. We are very clear about that. It is more in regard to our wider engagement with the World Bank, as members of the of the World Bank, and as supporters more broadly of the IFC in terms of different projects; we believe that we need to raise our voices as being very concerned about this particular case. We would appreciate the committee following up on that.

Regarding the OECD versus the United Nations, the reason we are concerned about the focus on the OECD is that it only represents the interests of its member countries which are the rich, wealthy, developed countries of the global north. Therefore, it excludes the interests and voices of southern countries. There is a UN tax forum where these issues are being discussed. We acknowledge that at the OECD there is positive progress on the international tax agenda, but how do the countries outside of the OECD that are impacted by it engage in that? We ask that the Government would support the UN tax committee. That is one area that the Government could look at. How are those southern countries, and, as the Deputy said, in particular our partner countries, supported and what is happening in our programme countries in regard to this area? This is a matter we would like the committee to follow up on. I will pass over to Ms Nessa Ní Chasaide to respond to the rest of the questions.