Michael McGrath (Cork South Central, Fianna Fail)
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The next issue is international tax reforms. The Minister spoke at the PwC tax summit this morning. My next questions are about base erosion and profit sharing, or BEPS 1 and 2, an issue I have raised with him in parliamentary questions and so on. Has the Department scoped out, with Revenue, the potential impact on Ireland of receipts in the full implementation of BEPS 1? What is likely to emerge in different scenarios in respect of BEPS 2, particularly in the context of the minimum effective global rate of corporation tax and the changes in respect of where corporate profits will be allocated and taxed?