Paschal Donohoe (Dublin Central, Fine Gael)

I provided some information on this in my answer to Deputy Nash earlier, so I will just reiterate some of the key points. It will take some time to understand the consequences of this understanding that has been reached between a number of countries and America. The key issue I am concerned about is how this is consistent with the operation of the OECD agreement and the particular issues within that broad framework for me are, first, what this means for the competitiveness of countries and companies that are still inside pillar 2; second, how this side-by-side arrangement will actually happen; and third, how it will be implemented. Engagements in the OECD with regard to this are ongoing. A G20 meeting taking place at the moment may begin to allow us and other countries to understand these issues better.

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