Mairéad Farrell (Galway West, Sinn Fein)
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I move amendment No. 165:

In page 66, between lines 2 and 3, to insert the following: “Report on introduction of measures to combat aggressive tax avoidance

55.The Minister shall, within six months of the passing of this Act, prepare and lay before Dáil Éireann a report on the introduction of measures to combat aggressive tax avoidance, such as a tax surcharge of 30 per cent applicable to Irish company revenue when it is established that Irish companies are using intra group arrangements to significantly reduce their liabilities through the transfer of money and assets to other countries.”.