Pearse Doherty (Donegal South West, Sinn Fein)
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It is disappointing that the Minister will not accept this amendment. It should be standard practice when we deal with corporation tax, and, indeed, other taxation measures, that there would be a report to outline the effect of the budget or the Finance Bill in relation to those measures. There are quite significant issues coming down the track in terms of the patent box and there are major question marks in relation to that. The Government has not unveiled any detail of it bar the fact that it wants to introduce a patent box. We do not know what type of examples it will follow, and we have the ending of the double Irish. To my understanding, there is no document that shows the impact that has on the multinational sector in terms of its effective corporation tax rate, for good or bad.

I will not press the amendment at this time. I will withdraw it and table it again on Report Stage.