Michael McGrath (Cork South Central, Fianna Fail)
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78. To ask the Minister for Finance the progress of the independent review on corporation tax; if the deadline of the end of the second quarter in 2017 is still applicable; if it will include potential changes in tax rates in the UK and the US; and if he will make a statement on the matter. [6573/17]

Michael Noonan (Limerick City, Fine Gael)
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The review of the Irish corporation tax code is being undertaken by Mr Seamus Coffey.  I have not specifically asked Mr Coffey to evaluate the potential changes in tax rates in the UK and the US; however, these matters do form part of the context in which the review is being undertaken.

The review is currently underway and I expect to receive recommendations by the end of the second quarter of this year.