Micheál Martin (Cork South Central, Fianna Fail)
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116. To ask the Minister for Finance the discussions he has had recently regarding the proposed changes from other EU states on tax harmonisation. [6818/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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Proposals for tax harmonisation at EU level are not new. The Common Consolidated Corporate Tax Base has been discussed for a number of years and was first formally proposed in 2011. 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.

Any tax Directive at EU level leads to convergence on some aspect of tax. Ireland has supported the EU Anti-Tax Avoidance Directives, which standardise anti-avoidance measures across the EU in line with the OECD BEPS recommendations.

However, taxation remains within the competence of individual Member States and unanimity is needed before any tax changes can be agreed at EU level.

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.

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