Oireachtas Joint and Select Committees

Wednesday, 6 March 2013

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance

Finance Bill 2013: Committee Stage

5:55 pm

Photo of Michael NoonanMichael Noonan (Limerick City, Fine Gael) | Oireachtas source

Yes, they are exempt from capital gains tax under the tax treaties. If they are investors from countries with whom we have tax treaties, and we have with most, they are exempt from capital gains tax.

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