Paul Murphy (Dublin South West, Solidarity)
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113. To ask the Minister for Finance his views on the recent speech by the French President (details supplied) in which he called for access to structural funds to be linked with co-operation on a European corporation tax policy by 2020; and if he will make a statement on the matter. [41562/17]

Paschal Donohoe (Dublin Central, Fine Gael)
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I note the recent speech delivered by the French President to which the question refers.

In respect of Ireland's cooperation on corporation tax policy within Europe, Ireland has been very actively engaged with corporate tax proposals at EU level. Ireland played an important part in the negotiation and agreement of several significant tax directives, including the Anti-Tax Avoidance Directives, the several amendments to the Directive on Administrative Cooperation, as well as the recent Directive on the resolution of double taxation disputes. We are also actively involved in discussions on a number of additional directives and ongoing work on agreeing a common EU list on non cooperative tax jurisdictions.

Ireland remains committed to global tax reform and believes that global solutions are the best approach to ensuring tax is paid by companies where value is created. That is why Ireland has been a committed participant in, and strong supporter of, tax reform efforts led by the OECD through the BEPS process. We have been active participants in EU work to effectively implement the BEPS recommendations on a consistent basis across the EU.

In his speech, President Macron mentioned corporate tax rates. Like many Member States, Ireland’s view is that the issue of tax rates remains within the competence of Member States. We are not supportive of any measure that infringes on Member State competency by moving towards harmonised tax rates.