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.
Wicklow Pumped With Pride At IPD Awards
Shimmer Boy Crowned 'A New Local Hero' 2026 At Dublin Finale
Bray Wanderers Cruise Into First Division Playoff Final After Easing Past Kerry
Lakers Is Back! Bigger, Brighter and Rebuilt.
Dublin Marathon Pioneer Arklow’s Mary Nolan Hickey To Present Cup That Bears Her Name