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

On the claim the Deputy made in respect of minimum effective tax rates, when we get to that motion in Private Members' time, I will be clear in my view that, first, any suggestion that we adopt a minimum tax rate would ignore the fact that each company is different and will, therefore, draw down a limited number of allowances in different ways and, second, that any message going out from Dáil Éireann that we support a minimum effective tax rate that is any way different from our 12.5% rate would be used by competitors that are looking to shift jobs out of our country.

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