Ireland is expected to oppose plans for common tax laws across Europe.
EU Finance Ministers will discuss the proposal when they meet in Bratislava this weekend.
They want to stop countries luring business away from their European neighbours by lowering their tax rates.
The plans follow the European Commission's ruling that Apple "illegally" exploited Irish corporate rates, racking up a €13bn bill in back taxes.
Irish Finance Minister Michael Noonan will voice his unhappiness with the deal when it is proposed tomorrow.