Michael McGrath (Cork South Central, Fianna Fail)
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48. To ask the Minister for Finance if support for Ireland's position in Brexit negotiations will not be conditional on Ireland's position on corporation tax, CCCTB, the digital tax or otherwise; and if he will make a statement on the matter. [46348/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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Ireland's Brexit priorities are well known and include protecting the Northern Ireland Peace Process, minimising the impact on trade and the economy, maintaining the Common Travel Area and working to influencing the future of the European Union.

We are now in the final stages of Article 50 negotiations and there is a need to conclude work on the Irish Protocol to ensure that all elements of the Withdrawal Agreement and the framework for the future relationship are wrapped up. EU27 solidarity and support for Ireland has been unwavering. This was confirmed again by leaders at the October European Council.

Ireland's sovereignty on tax matters is not affected by Brexit. Taxation is a sovereign Member State competence, this sovereignty is guaranteed by the EU Treaties.