Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

This question is on the OECD pillar 2. Obviously, for those of us who support the OECD process and the outcomes of that the decision by the American Administration to withdraw from it has caused serious questions about the implementation not only of pillar 1, which was stalled, but also the practicality of pillar 2. As this is transposed into domestic legislation it includes the provision of the undertaxed profits rule, UTPR, which could potentially see this State applying top-up tax to American companies. It was really never the intention for a major economic powerhouse to not be part of this, so I am asking where we need to go with this and what are the early considerations from the Department.

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