Joan Burton
Ceist:155. Deputy Joan Burton asked the Minister for Finance the efforts he has undertaken to oppose harmonisation of the EU corporate tax base; and if he will make a statement on the matter. [4161/18]
Amharc ar fhreagraTuesday, 30 January 2018
Ceisteanna (155)
Freagraí scríofa
Any tax directive at EU level brings convergence to some aspect of tax. Ireland has supported the EU anti-tax avoidance directives that standardise anti-avoidance measures across the EU in line with the OECD BEPS recommendations.
However, taxation remains within the competence of individual member states. Unanimity is needed before any tax changes can be agreed at EU level. Proposals for tax harmonisation at EU level are not new. The Common Consolidated Corporate Tax Base has been discussed for years and was first formally proposed in 2011.
Ireland's position has always been clear - we do not support tax harmonisation that undermines a member state's ability to set its own tax rate and to determine its own tax base. We have however shown we are willing to agree EU tax directives that seek to implement agreed international best practice in a consistent manner across the EU. This remains Ireland's position.
As always, in line with the programme for partnership Government, Ireland is constructively engaging in the debate on the CCCTB proposal while critically analysing the extent to which the proposal impacts Ireland's interests.
Ireland is by no means alone in having concerns about tax harmonisation. These views are shared by many other member states across the EU.