Leo Varadkar (Dublin West, Fine Gael) | Oireachtas source

-----in order to bring about a situation where companies pay their fair share of tax. In that regard, Ireland is an international leader. The Organisation for Economic Co-operation and Development, OECD, which is based in Paris is the international organisation which deals with taxation issues and ensuring companies are not able to exploit differences in tax law from one jurisdiction to the next. It has designated Ireland as one of only 22 countries, of nearly 200 in the world, which are entirely compliant when it comes to tax transparency. We have also signed up to information sharing. We are going to share information from one country to the next on how much each company is paying in tax in different jurisdictions. That will prove very useful as for the first time we will know how much a big company has paid in tax in Ireland, how much it has paid in France and how much it has paid somewhere else. We did not know that information up until now. The double Irish is gone. Stateless companies are also gone. The Finance Bill 2017 will change the way in which we tax intellectual property. However, we do not accept at all that Ireland was involved in any special arrangement with, or in providing state aid for, Apple. That is why we are fighting the case.

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