Micheál Martin (Cork South Central, Fianna Fail)
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183. To ask the Minister for Finance the Government's international tax strategy; and if he will make a statement on the matter. [45860/13]

Michael Noonan (Limerick City, Fine Gael)
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As I have outlined in the document "Ireland's International Tax Strategy", published on Budget day, the key word in relation to Ireland's international tax strategy is "openness". As the Deputy is aware Ireland is one of the most open economies in the world and we are "open for business". We will continue to compete fairly to attract business and foreign direct investment into Ireland.

In addition our tax system is transparent, and statute based and our stable competitive corporate tax rate is a key element in attracting investment into Ireland. We engage constructively within the EU and with international organisations such as the OECD in order to further international tax reform.

The strategy document also sets out for the first time Ireland's International Tax Charter which is a set of policy objectives and commitments for how we view and will deal with international tax policy issues.

Ireland's International Tax Strategy can be viewed on the Government's Budget website www.budget.gov.ie .