243. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance to identify any EU or OECD jurisdiction that applies a taxation mechanism equivalent to Ireland’s deemed disposal regime, including the taxation of unrealised gains within regulated retail investment funds; and if no such jurisdiction exists, to set out the policy rationale for maintaining such a regime in Ireland. [33771/26]

Summary

243. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance to identify any EU or OECD jurisdiction that applies a taxation mechanism equivalent to Ireland’s deemed disposal regime, including the taxation of unrealised gains within regulated retail investment funds; and if no such jurisdiction exists, to set out the policy rationale for maintaining such a regime in Ireland. [33771/26]

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• Tax Data

  xml · EN · 7 May 2026

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