Neale Richmond (Dublin Rathdown, Fine Gael)
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376. To ask the Minister for Finance the level of consultation there is into Ireland’s tax treaty policy given that a statement is due on same by the end of 2021; and if he will make a statement on the matter. [31692/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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I made a commitment in the January 2021 Update to Ireland's Corporation Tax Roadmap, to publish a tax treaty policy statement taking account of International developments.

I launched a public consultation on this commitment on 7 April 2021 which ran until 7 May 2021. The aim of the public consultation was to gather the views of interested parties in relation to aspects of Ireland’s tax treaty policy, to ensure it can continue to support economic growth and prosperity, particularly in relation to new or emerging sectors of the economy, the consultation also had a particular focus on the our treaty policy with developing countries.

The consultation received 15 responses from across society including from members of the public, NGOs, business groups, and accountancy firms. The submissions received will be published on the Department of Finance website in the coming days and it is my intention to publish a treaty policy statement in the second half of 2021.The content of the submissions received is being considered in detail and my officials have arranged follow up stakeholder consultations which will take place over the coming weeks to discuss the submissions and to inform future policy development to the greatest possible extent.