Oireachtas Joint and Select Committees
Tuesday, 23 July 2013
Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation
Global Taxation Architecture: Discussion with Director of the OECD Centre for Tax Policy and Administration
1:40 pm
Mr. Pascal Saint-Amans:
Yes, Ireland could definitely take the type of measures described. Again, it is Ireland’s sovereignty to decide so.
Assuming the best action plan translates into domestic legislation in all countries, including the US, the companies in question would be taxable in the US and would not benefit from what they currently enjoy, which is double non-taxation.
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