290. Deputy Alan Shatter asked the Minister for Finance if he will engage with the relevant authorities in the United States with a view to concluding an updated double taxation agreement along the lines of the current double taxation agreement in existence between the United States and the UK addressing inheritance tax matters; his views that the more favourable treatment in the United States of UK spouses under the current US-UK arrangements in respect of inheritance tax matters as compared to Irish spouses is anomalous and unfair; and if he will make a statement on the matter. [41324/14]

I am informed that no contact has been made with officials in my Department or in the Revenue Commissioners as regards there being any adverse issues in relation to the application of the terms of the Ireland-US double taxation agreement. If any such issues are brought to attention they will be examined in detail to see whether they can be accommodated administratively under the current double taxation agreement or whether it is necessary to commence negotiations for the updating of the double taxation agreement.