I assume that the Question is referring to the potential for tax reform under the new US administration. While a number of proposals are being openly discussed in the context of the debate on US tax reform, the new US administration has yet to set-out its own proposals, though it is clear that tax reform is a priority.
The implications for Ireland and other jurisdictions will depend on the exact nature of any changes which are ultimately proposed. Agreement between the House of Representatives, the Senate and the President is needed for any changes to be enacted.
Global business, from the US or elsewhere, will always need to have operations in the EU, as a major market, and Ireland will remain very competitive and attractive as an EU location to invest in and do business from. While we will remain responsive to changing demands, it is also important that we offer certainty to international business.
My Department is tracking the debate closely and we continue to engage across the Government system and with business and others to ensure Ireland is well placed to continue to compete in this environment.