Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

12 o’clock

I have outlined to the Deputy the reason those changes were made. I have given him a commitment that any records for the period in question that are available will be shared. A recognition of the change to the tax code that was made in last month's budget is entirely missing from the points made by Deputy Boyd Barrett. In light of the understanding we now have of how big and valuable these assets are, I believe it is appropriate to go back to the regime that was in place previously. I reiterate that a key insight which has emerged from these papers is the need for all countries and jurisdictions to move on the same journey at the same time as we seek to improve global tax collection.

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