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

Photo of Pearse DohertyPearse Doherty (Donegal South West, Sinn Fein) | Oireachtas source

I commend Mr. Saint-Amans on the work he has done in this area and wish him every success in getting co-operation on implementing these measures.

Another issue which has been in the public domain here and which was referred to by Mr. Saint-Amans is what is known as the double Irish Dutch sandwich.

Is it possible for the State to end that practice and break that arrangement at this point in time, or is it just the case that the only problem is that it is called "Irish"? Some people have said that the only problem with the double Irish Dutch sandwich is that it has the word "Irish" in it. Based on Mr. Saint-Amans's experience and expertise, can the State break that arrangement which we know has been used by many companies in the past?

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