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

We also always emphasise tax sovereignty. It is our view that nation states should set their own taxes, that national parliaments should set their taxes and budgets. I also make it very clear that Ireland is not a tax haven, does not want to be a tax haven and does not want to be seen as a tax haven. That is why we will close loopholes that are being exploited by certain companies and individuals to avoid taxation. We have done that already. We will do it some more. We have paid some attention in recent weeks to this "single malt" issue, which is new to most of us but which appears to concern Maltese tax law more than our tax law and the fact that Malta has not signed up to the particular Organisation for Economic Cooperation and Development, OECD, convention that we have. It does not appear to be something particular to Ireland but we need to figure that out in more detail.

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