...It sets out comprehensively the challenges posed to sustainability – local and global, economic and social – when a tax system is open to be abused by those intent on global tax avoidance.  At a time when the world is struggling with the challenges posed by the UN Sustainable Development Goals (SDGs), the issue of tax avoidance and evasion is more critical than ever.  The SDGs...require a functioning, fair and effective tax system.  In the presence of tax avoidance...it will be impossible for most countries, least of all developing countries, to address issues of poverty, quality education, good health, clean water and sanitation, gender equality, innovation and industrial infrastructure, decent work and economic growth...This report, shining a light on the impact of the Irish tax system...Ireland can both attract investment and have a positive impact on developing countries. Ireland’s interests and the interests of supporting developing countries are in alignment.  The following actions by the Irish Government are recommended...Support the formation of a global tax body, as the only truly fair way of ensuring an international tax system which considers the interests of developed and developing countries equally...