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

2:00 pm

Mr. Pascal Saint-Amans:

I am not sure I see the question in Deputy Boyd Barrett's statement. I fully understand his statement. I am not a big fan of the phrase "tax haven" because many people have their own interpretation. There are as many definitions as there are people thinking of it. In the late 1990s the OECD tried to provide an objective definition which was focused primarily on transparency, because we were at a time when refusing to exchange information or accepting international businesses in a country without knowing who was behind them was the rule. The definition of "tax haven" was designed to address this issue. I do not disagree with Deputy Boyd Barrett that this definition is outdated. I am not sad that it is outdated and I would not rush to try to define something I am not that interested in defining. From the international perspective, Ireland is not a tax haven-----

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