Derek Nolan (Galway West, Labour) | Oireachtas source

This motion is welcome. The Government's amendment, which I agree with, points to many positives, but it could have acknowledged more of the effort that was invested on the Opposition benches in highlighting some of the moral outrages that matter in the world. We have a long way to go. As a nation, we will be judged on how we implement the multilateral treaty and the BEPS process. My position is that we are serious about this.

It is true that Ireland was only the second country in the world to bring in a spillover analysis and has been to the fore in pushing the BEPS process and changing its tax structures. However, Ireland must have an overarching vision of what it wishes to do with its tax system. It should be based on human rights and recognising Ireland's obligations not just to itself, its people and Members' constituents and their jobs but also to the lives of people around the world who are dependent on the resources they produce and their natural resources provide.

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