Pearse Doherty (Donegal South West, Sinn Fein)
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274. To ask the Minister for Finance the assessment he has carried out on the likely effects that the proposed Google tax, or diverted profits tax, in Britain might have on Ireland; the engagement he has had with his British colleagues on the issue; and if he will make a statement on the matter. [13162/15]

Michael Noonan (Limerick City, Fine Gael)
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I understand that the UK is introducing a Diverted Profits Tax which is due to come into effect in relation to accounting periods beginning on or after 1 April 2015.

I do not generally comment on the tax affairs of other countries, or their possible effects, and UK tax issues are primarily a matter for the UK administration and parliament.

However, it would be important that this measure is consistent with the Double Taxation Treaty between Ireland and the UK and fully compliant with the fundamental freedoms contained in the Treaties of the European Union.