Pearse Doherty (Donegal, Sinn Fein)
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I hope our visitors find the debate on the double taxation agreements with the Isle of Man and Guernsey riveting. They are very welcome to the committee. I have a couple of questions for the Minister on the protocols in respect of both jurisdictions. The Minister mentioned that it was requested that both be dealt with by way of protocol rather than through the multilateral convention. Will he explain to the committee the benefits of taking this approach rather than the approach of the multilateral convention from the perspective of Guernsey and the Isle of the Man? Will he outline the objectives of each protocol separately and the amendments that have been made in respect of the double taxation agreements as they stand?