86. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether he is aware of any other EU member state or comparable OECD jurisdiction that operates a deemed disposal or equivalent forced realisation taxation mechanism on unrealised gains in Exchange Traded Funds or equivalent collective investment products held by individual retail investors; if so, to identify those jurisdictions; if not, whether he considers it appropriate that Ireland operates a taxation mechanism with no equivalent in comparable economies; and if he will make a statement on the matter. [17598/26]

Summary

86. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether he is aware of any other EU member state or comparable OECD jurisdiction that operates a deemed disposal or equivalent forced realisation taxation mechanism on unrealised gains in Exchange Traded Funds or equivalent collective investment products held by individual retail investors; if so, to identify those jurisdictions; if not, whether he considers it appropriate that Ireland operates a taxation mechanism with no equivalent in comparable economies; and if he will make a statement on the matter. [17598/26]

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