The Taoiseach says he can't promise Ireland's corporate tax rate will remain at 12.5 per cent.
Over 130 countries in the O-E-C-D have signed an agreement to have a worldwide rate of at least 15 per cent.
The deal's due to be finalised in about six weeks' time, and Ireland has so far refused to sign up.
But speaking to Bloomberg on a visit to the US, Micheál Martin didn't rule out joining the global agreement.
No Changes To Starting Team As Wicklow Football Yearns For Historic Croker Triumph
Wicklow name unchanged team for Tailteann Cup final against Down
Wicklow Braced Once More As Coillte Signal Orange Fire Warning
Public is warned against fires or barbecues in forests or recreational areas, no blocking of emergency access routes, extra vigilance around dry vegetation
Wicklow Boss Targets Tailteann Cup Glory As Down Challenge Looms At Croke Park
'It's not worth a big pile unless we actually go and win it' says the positive Wicklow boss
Wicklow TD Calls For Straw Incorporation Funding For Struggling Tillage farmers
Brian Brennan presses Government for a decision on the Straw Incorporation Measure for struggling tillage sector
New Operator at Wicklow Gaol Brings A Reopening Date Closer
Major refurbishment works at the Wicklow tourist site are nearing completion.
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Sunny intervals
High: 26°C | Low: 16°C
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High: 29°C | Low: 16°C