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Corporation Tax Regime

Dáil Éireann Debate, Tuesday - 2 May 2017

Tuesday, 2 May 2017

Questions (242)

Michael McGrath

Question:

242. Deputy Michael McGrath asked the Minister for Finance if the independent review on corporate taxation will include an analysis of the European Commission's common consolidated corporate tax base, CCCTB, proposal; and if he will make a statement on the matter. [19391/17]

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Written answers

The terms of reference of the review of the corporation tax code announced last October do not provide for analysis of either the European Commission's proposal for a Council Directive on a Common Corporate Tax Base or their proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB). These proposals do of course form part of the context in which the review is being undertaken.

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