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.
Irish Coast Guard, RNLI and Water Safety Ireland urge everyone to 'Unite to Turn the Tide
July has been one of the busiest months in years for rescue services, with warm weather bringing more people to Wicklow beaches, rivers and lakes.
Bray Wanderers Head To Cobh Amid Apparent Cross-Channel Interest In Seagulls Talent
New Laws Boost Protection In Wicklow Mountains National Park
A dedicated National Parks Bill will put nature conservation first and help manage growing visitor numbers.
Woman Dies In Waters At Wicklow Beach
The incident occurred on the outskirts of Wicklow town, near the Blainroe golf club.
Wicklow Housing Remains Ireland's Most Expensive Outside Dublin
Strong demand, low vacancy and limited housing stock are keeping county prices elevated.
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