Tax Residency

156. Deputy Joe Neville asked the Tánaiste and Minister for Finance if he will consider modifications to Section 626B of the Irish Taxes Consolidation Act 1997 to remove the trading test, to align with the participation exemption for dividends, to ensure Ireland remains a viable holding company location for global investment activities; and if he will make a statement on the matter. [53749/26]

160. Deputy Emer Currie asked the Tánaiste and Minister for Finance if he will extend the section 626B substantial shareholding exemption to apply to shares in all subsidiaries resident in countries that have a non-refundable withholding tax. [53793/26]

324. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance when Ireland first concluded any form of tax information exchange agreements with Jersey; and if he will make a statement on the matter. [5252/26]

69. Deputy Ruairí Ó Murchú asked the Minister for Finance if he will outline any efforts made by Revenue to engage with the British treasury on tax issues affecting cross border workers; if there are plans to engage with the British treasury on these matters in the future; and if he will make a statement on the matter. [27327/25]

180. Deputy James O'Connor asked the Minister for Finance his position on the OECD tax agreement following the statements of President Trump on warning to countries that implement it against US companies; if the agreement will be review by the Government shortly; the timeline for when the matter will be discussed with his EU Colleagues on the Economic and Financial Affairs Council; if he plans to …