67. Deputy Ged Nash asked the Minister for Finance if he will report on the respective European Union and OECD negotiations on a proposed new global minimum corporation tax rate; the estimated cost to the Exchequer of a United States global intangible low-taxed income rate of 21%; if his Department has undertaken or intends to undertake an updated analysis of the potential cost to the Exchequer of proposed changes; if so, if this will include the potential loss to the Exchequer of a United States global intangible low-taxed income rate of 21%; and if he will make a statement on the matter. [21424/22]

Summary

67. Deputy Ged Nash asked the Minister for Finance if he will report on the respective European Union and OECD negotiations on a proposed new global minimum corporation tax rate; the estimated cost to the Exchequer of a United States global intangible low-taxed income rate of 21%; if his Department has undertaken or intends to undertake an updated analysis of the potential cost to the Exchequer of proposed changes; if so, if this will include the potential loss to the Exchequer of a United States global intangible low-taxed income rate of 21%; and if he will make a statement on the matter. [21424/22]

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• Tax Code

  xml · EN · 28 April 2022

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