Dáil Éireann Debate, Friday - 16 December 2016
129. Deputy Michael McGrath asked the Minister for Finance the progress of the independent assessment on Irish corporation tax; when it will be published; if the terms of reference have been refined due to recent developments in Europe and the United States; and if he will make a statement on the matter. [40661/16]
View answerAt Budget time I announced that I was appointing an independent expert, Mr. Seamus Coffey, to undertake a review of the Irish corporation tax code. The terms of reference for the review were published as part of the Budget 2017 documentation. Work has commenced on the matters set out in the terms of the reference. Furthermore, as outlined during the debate on the Finance Bill, I have also asked Mr Coffey to examine the current strong performance of corporation tax receipts. While I have not specifically asked Mr Coffey to assess and evaluate the issues arising from Brexit and possible US tax reform, these matters do of course form part of the context in which the review is being undertaken. The review is to be completed by the end of the second quarter of 2017.
