Micheál Martin (Cork South Central, Fianna Fail)
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Question 170: To ask the Minister for Finance if he has prepared any documents relating to his policy on corporation tax for circulation to the Heads of State and Government of the other European Union states. [8190/11]

Michael Noonan (Limerick City, Fine Gael)
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Corporation tax policy is a national competence. Our position on tax harmonisation is well known among our EU partners. In the circumstances, the question of preparing and circulating documents to our EU partners on our overall corporate tax policy does not arise. My Department commissioned a study from Ernst & Young economic consultants on the budgetary and economic implications for the EU and its member states of the introduction of a Common Consolidated Corporate Tax Base. That study has been made available to all our EU partners through the Department's website.