471. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether, in the work underway on the taxation of retail investment, his Department has identified which EU member states and OECD jurisdictions operate an eight-year deemed disposal or equivalent forced realisation regime for retail fund investors; and if he will provide that list; and if he will make a statement on the matter. [20393/26]

Summary

471. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether, in the work underway on the taxation of retail investment, his Department has identified which EU member states and OECD jurisdictions operate an eight-year deemed disposal or equivalent forced realisation regime for retail fund investors; and if he will provide that list; and if he will make a statement on the matter. [20393/26]

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• Tax Code

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