International Relations

434. Deputy Shay Brennan asked the Tánaiste and Minister for Finance whether his Department has considered the interaction between U.S. federal estate tax and Irish capital acquisitions tax where Irish residents hold U.S. situs assets. [10348/26]

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]

436. Deputy Shay Brennan asked the Tánaiste and Minister for Finance whether his Department has examined the feasibility and fiscal impact of introducing a narrowly targeted CGT-neutral restructuring mechanism to allow Irish residents to transfer direct U.S. situs securities into Irish or EU regulated funds without triggering immediate capital gains tax, subject to anti-abuse safeguards. [10350/26…

64. Deputy Erin McGreehan asked the Minister for Foreign Affairs and Trade the way in which she is developing our links with Canada; if her Department is providing to a school (details supplied) to support this work; and if she will make a statement on the matter. [8288/26]

236. Deputy Ken O'Flynn asked the Minister for Foreign Affairs and Trade to outline the Government's current policy position on the legitimacy of the Iranian regime, in light of sustained mass protests, the suppression of political opposition, and documented human rights abuses in Iran; and whether Ireland, either bilaterally or at European Union level, has considered or advocated for any formal m…

237. Deputy Ken O'Flynn asked the Minister for Foreign Affairs and Trade Ireland's position at EU level on the designation of the Islamic Revolutionary Guard Corps as a terrorist organisation, including whether Ireland has supported or intends to support such a designation within relevant EU Council discussions. [6409/26]

238. Deputy Ken O'Flynn asked the Minister for Foreign Affairs and Trade the actions Ireland has taken, or proposes to take, within the European Union to strengthen sanctions and restrictive measures against the Iranian regime, including those relating to oil exports, regime-linked assets and the activities of Iranian state or proxy networks operating within Europe. [6410/26]

239. Deputy Ken O'Flynn asked the Minister for Foreign Affairs and Trade Ireland's current policy regarding diplomatic engagement with the Iranian regime; whether the downgrading or closure of Iranian diplomatic missions within the European Union has been considered as part of Ireland's response to ongoing repression and transnational intimidation by the regime. [6411/26]

1719. Deputy Sorca Clarke asked the Minister for Justice, Home Affairs and Migration if he will intervene to ensure the immediate release of passports currently held at the Irish embassy in Moscow in respect of a family (details supplied), given the urgent need for one child to travel for specialist medical treatment abroad; and if he will make a statement on the matter. [1221/26]

145. Deputy Barry Ward asked the Minister for Transport the actions which have been taken or are anticipated against Belarus in relation to an aircraft (details supplied) that was grounded in Minsk in May 2021; and if he will make a statement on the matter. [72723/25]

271. Deputy Malcolm Byrne asked the Minister for Foreign Affairs and Trade if her Department has taken or will take action concerning the decision of the Government of Mali to recriminalise homosexuality; and if she will express the Irish Government's concern. [71087/25]

272. Deputy Malcolm Byrne asked the Minister for Foreign Affairs and Trade if her Department has taken or will take action concerning legislative proposals in Ghana to recriminalise homosexuality; and if she will express the Irish Government's concern. [71088/25]

273. Deputy Malcolm Byrne asked the Minister for Foreign Affairs and Trade if her Department has taken or will take action about restrictions on expression of faith in China, including by Christians; and if she will express the Irish Government's concern. [71089/25]

275. Deputy Sorca Clarke asked the Minister for Foreign Affairs and Trade the level of engagement between her Department and the Government of Barbados in 2024 and to-date in 2025. [71280/25]

7. Deputy Liam Quaide asked the Minister for Foreign Affairs and Trade if she has engaged, or plans to engage, with the UK authorities regarding the treatment and prosecution of members of Palestine Action and those who have expressed solidarity with the group; if she will raise concerns about the protection of the rights to peaceful protest, fair trial and humane conditions of detention; and if s…

8. Deputy Seán Ó Fearghaíl asked the Minister for Foreign Affairs and Trade if she has had any recent discussions with her EU counterparts about the situation in Afghanistan; and if she will make a statement on the matter. [66240/25]

3. Deputy Barry Ward asked the Tánaiste and Minister for Foreign Affairs and Trade the position regarding any bi-lateral relations with Sudan; and if he will make a statement on the matter. [57640/25]

4. Deputy Barry Ward asked the Tánaiste and Minister for Foreign Affairs and Trade if his attention has been drawn to the UN report (details supplied) in relation to the delivery of arms to Sudan; if this matter has been raised at an EU council level; and if he will make a statement on the matter. [57641/25]

93. Deputy Erin McGreehan asked the Tánaiste and Minister for Foreign Affairs and Trade the action he is taking to develop bilateral relations with Canada, especially in the context of historical and cultural links. [56953/25]

128. Deputy Donnchadh Ó Laoghaire asked the Tánaiste and Minister for Foreign Affairs and Trade for an update on recent dialogue with the British government, including matters of shared interest on issues such as legacy, trade and migration. [57180/25]

131. Deputy Cathal Crowe asked the Tánaiste and Minister for Foreign Affairs and Trade the action being taken at EU level regarding Taliban laws which violate legal obligations and treaties to which Afghanistan is a state party; and if he will make a statement on the matter. [56895/25]

164. Deputy Seán Ó Fearghaíl asked the Tánaiste and Minister for Foreign Affairs and Trade his assessment of the current situation in Afghanistan, especially in relation to the rights of women and girls; and if he will make a statement on the matter. [56898/25]

169. Deputy Colm Burke asked the Tánaiste and Minister for Foreign Affairs and Trade the timeframe for when the new Ireland-Scotland Cooperation Framework will be launched; and if he will make a statement on the matter. [57159/25]

164. Deputy Malcolm Byrne asked the Tánaiste and Minister for Foreign Affairs and Trade the extent of the diplomatic and trading relationship between Ireland and Estonia; and if he will make a statement on the matter. [55184/25]

165. Deputy Malcolm Byrne asked the Tánaiste and Minister for Foreign Affairs and Trade the extent of the diplomatic and trading relationship between Ireland and Latvia; and if he will make a statement on the matter. [55185/25]