98. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the basis upon which the eight-year period was chosen as the deemed disposal interval for Exchange Traded Funds and collective investment undertakings; whether any economic modelling was conducted to assess the optimal interval from the perspective of revenue collection, investor behaviour, and administrative efficiency; whether a longer or shorter interval was considered; and if he will make a statement on the matter. [17654/26]

Summary

98. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the basis upon which the eight-year period was chosen as the deemed disposal interval for Exchange Traded Funds and collective investment undertakings; whether any economic modelling was conducted to assess the optimal interval from the perspective of revenue collection, investor behaviour, and administrative efficiency; whether a longer or shorter interval was considered; and if he will make a statement on the matter. [17654/26]

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