Oireachtas Joint and Select Committees

Wednesday, 24 September 2014

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance

Double Taxation Agreements: Minister of State at the Department of Finance

3:10 pm

Photo of Pearse DohertyPearse Doherty (Donegal South West, Sinn Fein)
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That is not the question. Clearly exchange of information is part of this double taxation treaty. Spontaneous information exchange is something different and something the OECD wants us to pursue. To put it simply, does this agreement comply with what is envisaged in the BEPS proposal on spontaneous information exchange?