On Senator Marc MacSharry's point, the Taoiseach raised his hands yesterday and said he had got it wrong. I did not hear the Fianna Fáil leader admit he had got it wrong in not putting forward a Fianna Fáil candidate for the Seanad by-election. There were calls for the Taoiseach to come before this House to account for himself. Senator Denis O'Donovan mentioned the Constitution, under which the Government is responsible to Dáil Éireann, although I hate to point this out. The Taoiseach explained the position to the other House yesterday and put up his hands, which is not something many former Taoisigh have done. Regarding State boards, the Taoiseach was wrong in this case, but I point out to Senator Marc MacSharry that when Fianna Fáil was voted out of office, it stuffed more than 300 people into State boards before the new Government took office. Fianna Fáil made people chairmen of institutes of technology and various other bodies during the aforementioned interregnum. This should not be forgotten and I will not let the Senators forget it.

The lads are very quiet. Do they not have a response?

We are respecting the Leader. What about Fine Gael on the issue of membership of State boards?

Senator Ivana Bacik spoke about the revised model for ministerial appointments to State boards, which represents a good day's work. The decision was made by the Government and the Minister for Public Expenditure and Reform, Deputy Brendan Howlin, that all vacancies on State boards should be advertised openly on the State boards portal operated by the Public Appointments Service. Candidates must meet specific and detailed criteria determined by the relevant Minister to be necessary for the effective performance of a role. They must also be processed through a transparent assessment system designed and implemented by the independent Public Appointments Service to support the relevant Minister in making appointments to State boards within his or her remit. These requirements will provide a credible, transparent and robust appointments model that will ensure vacancies on State boards are filled by candidates of the high calibre required to successfully perform the challenging roles involved. This is what people want and that is what they will get.

Senator Feargal Quinn raised a point he had made some weeks ago about embracing new technology in the provision of tax discs, insurance and so on. He also referred to the need for more people to become involved in assisting small business through crowd funding.

Senator John Gilroy spoke about the filling of vacancies in a Cork hospital and called for a debate on mental health services. I have sought this debate and hope the Minister will accede to my request soon.

Senators Denis O'Donovan and Michael Comiskey raised the issue of fees for nurses. This is something that should be raised with the Irish Nursing Board, but I will bring the matter to the attention of the relevant Minister.

Senator Denis Landy spoke about difficulties in estates that had not been taken over by local authorities. I am sure he will raise this matter with the Tipperary man who is Minister for the Environment, Community and Local Government, Deputy Alan Kelly.

On Senator David Norris's points, yesterday, in reply to Senator David Cullinane, I addressed the issue of statements made by the driver for the Minister of State at the Department of the Environment, Community and Local Government, Deputy Paudie Coffey.

Senator Colm Burke spoke about the 1,100 people who had been appointed without an interview to fill temporary vacancies in the Health Service Executive and then employed on a full-time basis. The recruitment embargo has created difficulties and I agree that it should be debated in this House. I will, therefore, try to have the Minister come before us to address the matter.

I agree with the comments made by Senator Sean D. Barrett on the property market. He is correct that banks should assess all current loans. The issue of an exemption for the banking sector relating to freedom of information legislation was raised and I am sure it will be discussed when the Freedom of Information Bill is discussed in the House tomorrow.

Senator Aideen Hayden spoke about developers and referred to the failure of the Government to enforce Part V of the Planning and Development Act 2000 and the difficulties this had caused. I note her points and will ask the Minister for the Environment, Community and Local Government, Deputy Alan Kelly, to come before the House to address the matter.

Senator Fidelma Healy Eames mentioned the voting process for the Seanad by-election. As she knows, it will be a secret ballot and I am sure we will all accept the democratic vote that ensues. I look forward to working with the person elected.

Senator Michael Comiskey welcomed the new US ambassador and referred to the need for a debate on the undocumented Irish in America, an issue which was raised in the House yesterday. The Minister for Foreign Affairs and Trade, Deputy Charles Flanagan, will come before the House in two weeks time to speak about the situation in Syria and Iraq and the issues he addressed when the Seanad was recalled. I have also asked him to address the issue of the undocumented Irish in America and speak about his visit to the United States. We will have a far-reaching debate on these issues.

Senator Michael D'Arcy called for a debate on the Irish corporation tax regime. It would be apt if the debate was to be held now, as the issue is under discussion throughout Europe and elsewhere. As the Senator knows, in July 2013 the Organisation for Economic Co-operation and Development, OECD, published its base erosion and profit shifting, BEPS, action plan which represented a road map for work that would be undertaken on the project. The BEPS action plan is about tackling mismatches between the tax rules of different countries and aligning taxing rights with substance. Companies should be taxed where their substantive operations are based and this is in line with Ireland's strategy for attracting foreign direct investment. Ireland has never been and will never be a brass plate location; we want real foreign direct investment that brings with it real jobs. The BEPS action plan offers more opportunities than risks for Ireland because, at 12.5%, it has the lowest general corporate tax rate in the OECD. Corporate tax rates are a matter of national sovereignty which the Government is committed to maintaining. Ireland's competitive corporation tax rate, the availability of skilled workers and its reputation for business friendliness are huge advantages that other countries will struggle to match. As international tax loopholes are progressively closed, our low general corporation tax rate will become even more attractive. As we continue to improve our attractiveness to knowledge-based investment in research and development and intellectual property, we can grow our share of FDI-related investment and the potential to create thousands of additional jobs. I will ask the Minister for Finance to come to the House as soon as possible for a debate on the Irish corporation tax regime.

Senator Marc MacSharry has proposed an amendment to the Order of Business, “That the debate with the Taoiseach on the appointment of Mr. John McNulty to the board of the Irish Museum of Modern Art be taken today." Is the amendment being pressed?

Yes.