Enda Kenny (Mayo, Fine Gael) | Oireachtas source

Deputy Martin has raised a number of important issues and I will refer to some of them. Clearly, the question of emigration has been a source of activity by all governments in recent years. It will be a real priority for this Government as we continue our discussions with and through the new US ambassador, Mr. O'Malley. The establishment of an E3 visa is an outstanding issue which we must continue to discuss.

The propositions made by President Obama last November should benefit thousands of undocumented Irish in the US. Under those proposals, undocumented immigrants who have been in the US for more than five years, or who have children who are US citizens, or legal residents who register, undergo background checks and pay their taxes, will be given temporary legal status and protected from deportation. President Obama made the point that they were after criminals in the US. We know that the vast majority of people there from our own country pay their taxes and social security. Many of them have raised their families in that context.

A number of further possibilities are being considered by the US Congress, but the President's announcement is a welcome step in the right direction. I have listened carefully to the Republican Party, which now controls both Houses of Congress, and clearly there are implications concerning exactly what it wants to do. I hope it will proceed to build on the announcement that has been made by President Obama. As Deputy Martin pointed out, there are differing voices but we consider President Obama's announcement as being entirely within his remit and a positive direction for Ireland. I would like to see that being built upon. I intend to raise this matter with US representatives when I have the opportunity to travel to Washington in March.

We are aware of President Obama's latest tax proposals. The Government abolished the stateless concept in 2013 and we abolished the double Irish in 2014. We are fully compliant in participating in the OECD's base erosion and profit shifting, or BEPS, analysis for providing an international response to the tax situation. It is not yet known what the implications will be of action by the Republican-controlled House of Representatives and Senate in respect of President Obama's statements on tax.

As regards what President Tusk and President Juncker said the other day, Ireland will continue to have a 12.5% corporation tax rate into the very distant future. We are not changing that, up or down. Under the EU treaties, taxation is a matter of national competence. That statement is important for would-be investors and those who have already invested here. The Minister for Finance, Deputy Noonan, has clarified that the double Irish will be replaced, in addition to considering the introduction of an information patent box here in Ireland. We have made it clear that this country does not support the harmonisation of taxes.

As regards companies being challenged by the European Commission, there is one major company here in Ireland, but that now it is being extended to all of the countries in Europe. The Government is clear that, over the years, nothing untoward was carried out by the Revenue Commissioners in respect of any of these companies. We are prepared to defend that right through the courts, if necessary. That is where we are in respect of taxation issues.

Deputy Martin's point about two sons of Ulster, Seamus Mallon and John Hume, should certainly be considered and I will examine that. Both men are outstanding examples of people who are unafraid to stand up for human rights, equality, dignity and political progress with peace in Northern Ireland. I will consider that.

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