435. Deputy Shay Brennan asked the Tánaiste and Minister for Finance whether his Department is satisfied that current unilateral relief under Section 107 of the Capital Acquisitions Tax Consolidation Act 2003 adequately protects the Irish tax base, given that U.S. estate tax rates commonly exceed Irish CAT rates, thereby frequently reducing the Irish CAT yield on such assets to nil. [10349/26]

Summary

435. Deputy Shay Brennan asked the Tánaiste and Minister for Finance whether his Department is satisfied that current unilateral relief under Section 107 of the Capital Acquisitions Tax Consolidation Act 2003 adequately protects the Irish tax base, given that U.S. estate tax rates commonly exceed Irish CAT rates, thereby frequently reducing the Irish CAT yield on such assets to nil. [10349/26]

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