Oireachtas Joint and Select Committees
Wednesday, 11 June 2014
Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation
Reform of Global System of Corporation Tax: EU Commission and KPMG
2:50 pm
Michael McGrath (Cork South Central, Fianna Fail)
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With regard to the mechanics of BEPS, what is the process for final decision-making? It is being driven by the G20 and the OECD but how many countries are directly involved in BEPS and the negotiations? What are the requirements for decision-making? Is it unanimity or majority? What are the mechanics of the applicability of decisions to all countries when we get to the end game of BEPS?