Simon Harris (Wicklow, Fine Gael)
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Ireland is in favour of the exchange of spontaneous information. The OECD process is ongoing. The country will continue to fulfil its dutiful obligations to engage in double taxation agreements. It is important to note that Ireland has been proactive in its engagement in the OECD BEPS process and the OECD processes in general. The spontaneous exchange of information is something this country supports but the standards are not yet in place. It is an ongoing process and one which Ireland supports.