Taoiseach Enda Kenny has met with Canadian Prime Minister Stephen Harper ahead of the G8 summit.
Speaking following the talks, Mr Harper said that tax evasion is bad policy and bad politics.
"There is no upside to tax evasion. Government’s lose revenue they should be getting," he said.
The Canadian PM is spending time in Ireland before attending the G8 Summit in Enniskillen.
Tax is one of the issues on the agenda at the summit.
"Even the most powerful governments in the world can't deal with these issues by themselves," Mr Harper said.
Enda Kenny said Ireland had already defended its record in relation to tax.
During the talks Mr Harper and Mr Kenny also spoke about emigration and foreign direct investment.