A technical working group chaired by the Commission is continuing its work on the feasibility of introducing a common consolidated tax base in the EU. Ireland, like all other member States, is participating in that work without prejudice to our national position of opposition to the introduction of any common rules.
Commissioner Kovacs has made it clear on a number of occasions that while the Commission favours the introduction of common rules for assessing taxable profits of groups within the EU, the harmonisation of tax rates is not part of the agenda.
I would remind the Deputy that we are opposed to any moves towards direct tax harmonisation and our views and those of other member states that have a similar position are widely known.