I propose to take Questions Nos. 259 and 261 together.
The issue of "country by country reporting" is topical at EU level at present. Up until now, "country by country reporting" was required only for those companies who were involved in extractive industries (e.g. mining, oil exploration etc.). Under the Irish Presidency of the EU agreement was reached on extending "country by country reporting" to the financial services industry. Measures to transpose the EU provisions into national legislation are expected to be in place in two years time.
The Government has no plans to unilaterally introduce such a scheme before the end of this year. The best way to progress the issue of "country by country reporting" is in a co-ordinated way at EU and international level.