100. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the Tax Strategy Group has produced any paper assessing options for the reform or abolition of the deemed disposal regime as it applies to Exchange Traded Funds; if so, whether that paper has been published; if not, whether he will commission such a paper in advance of Budget 2027; and if he will make a statement on the matter. [17656/26]

Summary

100. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the Tax Strategy Group has produced any paper assessing options for the reform or abolition of the deemed disposal regime as it applies to Exchange Traded Funds; if so, whether that paper has been published; if not, whether he will commission such a paper in advance of Budget 2027; and if he will make a statement on the matter. [17656/26]

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