Enda Kenny (Mayo, Fine Gael)

It is an attempt to introduce tax harmonisation by the back door and I will be prepared to articulate that view, as will the Minister for Finance. In that sense, although the Commission is perfectly entitled to introduce initiatives for legislation, as a country we are entitled to have our view. As the Deputy is aware, other Governments and other countries are very much opposed to this. It is part of a long tortuous process. In so far as this country is concerned, our view on the corporate tax rate is clear and our view on the common consolidated corporate tax base, CCCTB, is equally clear.

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