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Snippet Contents:

I will focus on measures in the Bill which relate to what is commonly referred to as the double Irish tax arrangement. I will also touch on the relevance of legislation which would introduce mandatory collective bargaining, and the impact of such legislation on what is in this Bill. The relationship between our tax code and corporations, particularly overseas companies, is changing rapidly. What has become clearer in recent weeks is that this is not a situation for which we opted voluntarily. The reasons behind the ending of the so-called double Irish regime have more to do with the OECD and the European Commission than any decision made by Cabinet.
In his introduction of the Bill last night, the Minister, Deputy Michael Noonan, said that the double Irish provision was damaging Ireland's reputation. That is fair enough, but I am less concerned about that than I am about the impact its removal will have on inward investment. The reality is that the OECD rules on base erosion and profit shifting are changing.