Oireachtas Joint and Select Committees
Wednesday, 14 November 2012
Joint Oireachtas Committee on Finance, Public Expenditure and Reform
Scrutiny of EU Legislative Proposals.
5:05 pm
Mr. Gary Tobin:
On the assumption that it comprised a group of companies within the European Union, it would be obliged to opt as a group to enter the CCCTB system. There is a principle within the proposed directive called "all in or all out", whereby the group is either within the CCCTB or outside it.
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