The OECD has again insisted that Ireland is not a tax haven.
An expert from the body has told the Oireachtas Finance Committee that Ireland is not on its list of countries which allow deliberate tax-dodging.
Ireland's corporate tax regime has come under criticism from the United States, which believes American companies are exploiting Irish law to avoid paying tax in America.
Pascal Saint-Amens said a co-coordinated global campaign would be needed to avoid this, as individual countries could not change the system alone.