Brendan Howlin (Wexford, Labour) | Oireachtas source

I move amendment No. 4:

To insert the following after “as set out in the EU Treaties.”:“(v) strongly supports the ongoing work of the Organisation for Economic Co-operation and Development (OECD) and the EU through the Base Erosion and Profit Shifting (BEPS) process to tackle aggressive cross-border tax planning;

(vi) insists that any remaining loopholes that are exploited to minimise effective/real tax rates in the corporate sector are abolished immediately;

(vii) calls for the forthcoming Budget to include measures to underpin minimum effective tax rates for all profitable companies in Ireland; and

(viii) calls for an independent Standing Commission on Taxation, to review trends in our tax laws against agreed principles of tax justice, to identify anomalies as they arise and to keep the tax code focussed against overly aggressive tax planning and avoidance.”

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