Pearse Doherty (Donegal, Sinn Fein)
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Yes. We discussed them when we dealt with the UN model at this committee. That was an element of progress as the UN model takes on board the underdeveloped countries in particular and is more suited to their needs. Will there be a shift? It had seemed as though there was going to be a shift in the UN model. Has that now stalled or are we looking at engaging with the UN model again rather than with the OECD model? That is what the Minister is following here - namely a double tax agreement with a non-OECD country.