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

No. The Deputy points to miserable failure. I point to the fact that, over recent years, we have been successful in protecting our corporate tax policy. As the Deputy will know, the level of corporation tax receipts that we collect has moved from €4 billion to €8 billion which does not meet any definition of miserable failure. More broadly, any tax directive at EU level leads to convergence of some aspect of tax.

Ireland has supported the EU anti-tax avoidance directives which standardise anti-avoidance measures across the EU in line with the OECD base erosion and profit shifting, BEPS, recommendations. However, taxation remains within the competence of individual member states.  Unanimity is needed before any tax changes can be agreed at EU level.  Proposals for tax harmonisation at EU level are not new.  The common consolidated corporate tax base, CCCTB, has been discussed for years and was first formally proposed in 2011. Ireland's position has always been clear. We do not support tax harmonisation that undermines a member state's ability to set its own tax rate and to determine its own tax base.  We have shown, however, that we are willing to engage with and agree EU tax directives that seek to implement agreed international best practice in a consistent manner across the EU.  This remains Ireland's position.

As always, in line with A Programme for a Partnership Government, Ireland is constructively engaging in the debate on the CCCTB proposal while critically analysing the extent to which the proposal impacts Ireland's interests. We are by no means alone in having such concerns.  These views are shared by many other member states across the EU.

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