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

Before I refer back to the comment the Deputy made, it is the case that my position is unchanged in terms of how taxation decisions are made within the European Union. I have been at the forefront of making this case over the last 18 months. The difference now is the growing number of countries which feel the same way about how taxation decisions are made: they are now aware of the need for that case to be made. Ireland has been involved in making that case for quite a while.

On Deputy Commissioner Moscovici's description of Ireland, I may have been headstrong but I have been defending our national interest on this issue over the last year and a half. I believe that the way in which the digital economy is taxed will change. Ireland has to be a part of that journey and we have to be constructive in that regard. The safest way that can happen is on a global basis, through the Organisation for Economic and Co-operation and Development, OECD. I repeat to the Deputy what I have said on previous occasions here and in other fora; if Europe takes it own path on this issue there will be consequences and I am concerned that Ireland will be at the fore of experiencing those consequences. We should approach this in the same way we approached the BEPS process and be willing to make changes that at times can have consequences for us, but make sure that it is done in a co-ordinated way with global partners, ensuring that it tries to minimise a trade risk. That is the safest journey for Ireland to take.

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