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

It will take some time to do this work because of the complexity involved in trying to move this forward on a global level and the highly technical nature of it. The current timeline has the objective of a final sign-off by the end of 2020 and, after that, it will take at least two years to consider how the roadmap could be implemented domestically and internationally. Those kinds of timings are broadly consistent with what happened with the OECD BEPS process. That is the reason for my comment on timing.

The Deputy had a question on where this will be signed off. It will be signed off within the OECD. There is a target in place to be able to share a report with the G20 before the summer on the likely direction of travel. The sign-off mechanism for this will be within the OECD, and that environment is very different from that of the European Union.

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