Pearse Doherty (Donegal, Sinn Fein)
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103. To ask the Minister for Finance if he has conducted a risk assessment on the potential for a decrease in our corporate tax receipts in view of potential changes to the United States tax code; and if he will make a statement on the matter. [35426/16]

Michael Noonan (Limerick City, Fine Gael)
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My department continually monitors potential international tax changes that may have an impact on Ireland.  No risk assessment has been carried out into the impact of potential changes to the US tax code. The impact of any US tax reform on Ireland will clearly depend on the exact nature of the reform.  Any reforms are likely to be complex and involve broader measures than simply reducing rates. Regardless of the corporate tax rate applied by the US, Ireland's tax offering and Ireland generally will remain very attractive for US and other multinationals.  US companies will always need a base of operations in Europe and Ireland continues to be a very attractive place to invest.