Derek Nolan (Galway West, Labour)
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77. To ask the Minister for Finance the achievements secured by Ireland on international tax reform during our 2013 Presidency of the European Union; and if he will make a statement on the matter. [22823/15]

Michael Noonan (Limerick City, Fine Gael)
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During the Irish Presidency of the European Union in 2013, the following achievements were secured in relation to tax:

- An authorising decision was adopted on the Financial Transactions Tax.

- Agreement was reached with the European Parliament on a proposal for the FISCALIS 2020 programme.

- A negotiating mandate was adopted for third countries and agreement was reached on the Regulation amending Implementing Regulation (EU) No. 282/2011 regarding the place of supply of services.

- Agreement was also secured on a roadmap for the Common Consolidated Corporate Tax Base. Work has continued on CCCTB using the roadmap agreed under the Irish Presidency.

- Council Conclusions on the Commission Action Plan to tackle tax fraud and aggressive tax planning were adopted, as well as the associated Recommendations.

The Presidency also forged political agreement on three key VAT files the VAT Reverse Charge Mechanism Directive and the VAT Quick Reaction Mechanism, as well as implementing Regulation governing VAT rules for cross-border services.

Ireland continues to be committed to making ongoing progress on international tax issues both at OECD and EU level, and strives to engage constructively on all tax files.

Derek Nolan (Galway West, Labour)
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78. To ask the Minister for Finance when he expects the Spillover Analysis commissioned by his Department to be completed and published; and if he will make a statement on the matter. [22824/15]

Michael Noonan (Limerick City, Fine Gael)
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The Spillover Analysis research project commenced by my Department in 2014 forms part of a commitment, contained in Ireland's International Tax Strategy (2013), to engage constructively and respectfully with developing countries in relation to tax matters, to support such countries in raising domestic tax revenues in ways that are more efficient, that promote good governance and equitable development and that can allow them to eventually exit from a dependence on official development assistance.

As part of this commitment, and in response to calls from the G-20 and from civil society groups for all countries to have an awareness of this issue in formulating tax policy, the aim of the Spillover Analysis is to research what impact, positive or negative, Ireland's tax system may have on the economies of developing countries.

This analysis consists of two elements:

1. A public consultation, which was completed in 2014, and

2. A detailed evaluation of the interaction of the Irish tax system with the economies of developing countries.

This second element is now reaching its conclusion, and I expect that the final report incorporating both elements of the project will be completed and published in the near future.