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Corporation Tax Regime

Dáil Éireann Debate, Tuesday - 2 May 2017

Tuesday, 2 May 2017

Ceisteanna (242)

Michael McGrath

Ceist:

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]

Amharc ar fhreagra

Freagraí scríofa

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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