Micheál Martin (Cork South Central, Fianna Fail) | Oireachtas source

They include making changes to tax laws in the Finance Acts. That has happened. Last year, significant changes were made to anti-money laundering legislation. The Finance Act 2021 saw the completion of our transposition of the anti-tax-avoidance directive, which is ahead of many other member states across Europe. The Act also introduced the authorised OECD approach for the transfer pricing of branches and it contains the process of introducing new tax transparency measures-----

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