The Department of Finance has launched a public consultation process, and is tendering for a consultant, to assess the impact of Ireland's tax system on the economies of developing countries

The department is looking for submissions before it engages a consultant to conduct what it calls "spillover analysis".

The analysis will look at the extent to which tax policy here might have a material impact, whether positive or negative, on developing nations.

The analysis is part of a broader effort backed by the International Monetary Fund, the World Bank and the United Nations - among others - to put together proper research on economic spillover effects due to taxation.