Tommy Broughan (Dublin North East, Independent)
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198. To ask the Minister for Finance the status of negotiations with the European Union on Ireland's corporation tax rate and the proposed centre for competition and consumer policy of the European Union; and if he will make a statement on the matter. [40135/15]

Michael Noonan (Limerick City, Fine Gael)
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Corporate tax rates are a matter of national sovereignty and Ireland's 12.5% corporate tax rate is non-negotiable. Therefore, there are no negotiations with the European Union on Ireland's Corporation Tax rate. 

I can inform the Deputy that the European Commission are planning to launch proposals in 2016 for a common corporate tax base.  This proposal however would not impact Ireland's corporate tax rate.  While we have yet to see the exact details of the proposal, and won't see them for some months, Ireland will engage constructively in these matters, as we always do, while holding a firm line that matters of direct taxation remain a member state competence and that unanimity in tax matters is maintained.

I am not aware of any proposals for the organisation which the Deputy refers to.  Any such organisation would not be of any relevance to Ireland's corporate tax rate.