Mick Wallace (Wexford, Independent) | Oireachtas source

I move amendment No. 2:

To delete all words after “Dáil Éireann:” and substitute the following:“supports the ruling of the European Commission that a sweetheart tax deal between Apple and the Irish tax authorities amounted to unlawful State aid;

calls on the Government to make public the details of how many similar deals have been made by the Revenue Commissioners, to what sectors and what companies;

calls on the Government to support public country-by-country corporation tax reporting, so that the extent to which profits are shifted into and through the country are known;

calls on the Organisation for Economic Co-operation and Development (OECD) to audit Ireland’s international tax relations, with specific regard to transfer mis-pricing where profits have been filtered through Ireland, to Bermuda via the Netherlands;

calls on the Government to demand that all companies operating in Ireland, including unlimited ones, and those owned by other limited companies located anywhere in the world, be required to put their accounts on public record, and that the accounts of their parent companies will not be accepted as a substitute; and

calls on the Government to introduce a general anti-avoidance principle – where any part of a transaction was found to be undertaken solely or mainly for tax gain, then it would be ignored when it came to calculating the tax due.”

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