Gerald Nash (Louth, Labour)
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239. To ask the Minister for Finance his views on the proposed EU digital tax; and if he will make a statement on the matter. [18724/20]

Paschal Donohoe (Dublin Central, Fine Gael)
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I have consistently recognised that the international taxation system needs to adapt to account for changes in how business is conducted due to increased digitalisation in recent years. I strongly believe that the best way to achieve a sustainable solution is by securing global agreement.  The OECD BEPS Inclusive Framework is the forum in which can global agreement can best be achieved.

Unilateral digital services taxes, whether at national or regional level, only serve to increase international trade tensions and undermine the trust required to achieve a lasting global agreement. This is why Ireland was among a number of EU Member States which opposed an EU Digital Services Tax when it was first proposed in 2018. The European Commission withdrew its proposal in early 2019 and have committed to supporting the ongoing discussions at OECD. 

The OECD BEPS Inclusive Framework is due to publish an update on its ongoing work to address tax and digitalisation in October.  I am not aware of any plans to relaunch the EU Digital Services Tax proposal while discussions at the OECD BEPS Inclusive Framework remain underway.