Micheál Martin (Cork South Central, Fianna Fail)
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132. To ask the Minister for Finance if he has discussed the CCCTB with his other EU counterparts recently either directly or at EU Council meetings. [26553/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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The European Commission's current proposals for a Common Consolidated Corporate Tax Base (CCCTB) were published in October 2016 and first discussed at the November 2016 ECOFIN meeting. The proposal was prepared by the Commission without any input from Member States. The re-launched CCCTB is split into two separate Directives – a Directive for a Common Corporate Tax Base (CCTB) and a second Directive for a Consolidated CCTB. Although the Commission presented these as a unified package, the CCTB is being discussed first and consolidation will only be discussed once the CCTB is agreed.

At the December 2016 ECOFIN, Council Conclusions were approved in respect of the Commission's wider package which included the CCCTB proposal but there was no specific discussion of the proposals at that meeting. The work on the CCCTB proposal is now taking place in technical working groups at Council and Ireland is actively involved in this work.

By its nature, the Common Consolidated Corporate Tax Base (CCCTB) is a complex and detailed proposal and Member States need to fully analyse and consider its potential impact on national tax systems. Member States are discussing and debating the various aspects of the proposal in the relevant tax working parties. These discussions are progressing but much more technical consideration is needed.

Ireland is an active participant at both EU and OECD level in discussions on reform the international corporate tax system. Currently, the focus is on examining how international tax rules may need to be adapted to address the challenges arising from the ongoing digitisation of the economy.

The reform of the international tax system is regularly discussed at ECOFIN meetings where it is commonly agreed that in order to be effective, any changes to the rules should be globally agreed, evidence based, sustainable in the long run and focussed on aligning taxing rights with the location of real substantive value creating activity.