Pearse Doherty (Donegal, Sinn Fein)
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185. To ask the Minister for Finance the implications for Ireland of a recent French decision regarding the taxable status of digital companies; if he has been in contact with the French authorities or the EU regarding this decision; and if he will make a statement on the matter. [3632/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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My Department and the Revenue Commissioners are aware of the legal case in question which concerns specific taxpayers. As the Deputy is aware, it is not appropriate to comment on issues relating to specific taxpayers. It should also be noted that litigation is a common feature of tax administration in all jurisdictions and in this context we must also be conscious that this may be part of an ongoing legal or administrative process.

Ireland has taken the necessary steps to reform and modernise our tax system to take due account of international developments. In this respect, I have just published an Update to our 2018 Corporate Tax Update which sets out the significant measures we have already taken as well as commitments for the period ahead.