Alan Kelly (Tipperary, Labour)
Link to this: Individually | In context | Oireachtas source

165. To ask the Minister for Finance the efforts he has undertaken to oppose harmonisation of the EU corporate tax base; and if he will make a statement on the matter. [4308/18]

Paschal Donohoe (Dublin Central, Fine Gael)
Link to this: Individually | In context | Oireachtas source

Taxation remains within the sovereignty of individual member states.Unanimity is needed before any tax changes can be agreed at EU level.Proposals for tax harmonisation at EU level are not new.The common consolidated corporate tax base has been discussed for years and was first formally proposed in 2011.  

Ireland's position has always been clear - we do not support tax harmonisation that undermines a member state's ability to set its own tax rate and to determine its own tax base.We have however shown we are willing to agree EU tax directives that seek to implement agreed international best practice in a consistent manner across the EU.This remains Ireland's position.

As always, in line with the programme for partnership Government, Ireland is constructively engaging in the debate on the CCCTB proposal while critically analysing the extent to which the proposal impacts Ireland's interests.  

Ireland are by no means alone in having concerns about tax harmonisation.These views are shared by many other member states across the EU.