Enda Kenny (Mayo, Fine Gael)

-----that there be no ambiguity about this matter. There is no ambiguity in terms of Ireland's position in respect of the corporate tax rate. The European Commission is legally entitled to bring forward any paper to initiate legislation. The Commission is to bring forward a proposal in respect of a common consolidated corporate tax base. I, nor anyone else, cannot prevent that. Our view in respect of a common consolidated corporate tax base has been well known for some time. We are prepared to involve ourselves in the discussions on the paper produced by the European Commission, taking into account our position.

The Deputy will be aware that what will happen is that the Commission will publish its paper following which it will be discussed around the table. We are prepared to involve ourselves in that discussion, taking into account our position, but within the parameter of the requirement of unanimity were that to become an issue. Following the long and tortuous process of discussion on the issue of CCCTB, unanimity would be required. I do not want any ambiguity in this regard. The Fine Gael amendment in the name of the Minister for Finance leaves no room for ambiguity.

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