Will the Leader consider arranging debates on non-Government motions Nos. 9 and 11? They concern the massacre of people in Iran in 1988. I think there was general agreement in the House that this was an important issue.

I return to the issue raised by Senator Máire Devine, namely, the Oxfam report released yesterday. It is a devastating report because it exposes the world's worst tax havens. Ireland is at No. 6, which is staggering. When one considers that developing countries lose out on $100 billion annually, it is pretty serious. Countries like Ireland provide incentives and loopholes for multinational corporations in a way that is extremely damaging. There are two main reasons Ireland is on the list. First, it facilitates large-scale corporate tax avoidance and, second, it has not implemented effective rules to prevent this from happening. The allowance of inward profit sharing by US multinational corporations is worth an estimated €93 billion in excess profits.

That is an extraordinary figure and we are allowing this issue to go on under the guise of silence. In addition, Ireland has produced no data or research to demonstrate it has made any effective attempt to address this situation. It has also failed to support country by country reporting through the European Union. That would make a huge difference because multinational corporations produce a global account system that does not indicate the countries in which the profits are actually generated. They are then chiselled out of their due rights. I put this in the context of the statement made by the Taoiseach on 7 September this year that we are a strong supporter of tax transparency, that administrative co-operation is a key factor in tackling the global problems of tax avoidance and aggressive tax planning and that the core principle underpinning this work is that tax should be paid where economic activity takes place. I agree absolutely, but let us see some action on it. These are fine words, but the behaviour of the Government contradicts them. If we are cleaner than clean, why is it that Brazil has ruled that Ireland is a very low tax or no-tax country? This effectively adds us to those countries on its tax haven black list. This is a very important matter that deserves discussion in Seanad Éireann.