Ms Siobhan Curran:

The UN tax convention is a significant process. It is not something we are following in detail. We see it as part of the picture of the question of how the finance flows and whether we will shift from flows into fossil fuels from tax going out of developing companies when we need to invest in them. It holds huge potential. There is also an international discussion around what was the Bridgetown initiative around taxation and other measures pertaining to climate finance. There are a lot of international discussions focused on this. We want Ireland to be part of and to influence these discussions. The key thing with all of them is focusing on the polluter pays principle, as well as justice and equity.