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

2:20 pm

Mr. Pascal Saint-Amans:

As I indicated, Ireland is not a tax haven based on the OECD's definition. Committee members have commented that the definition does not cover anyone, but I have stated Ireland does not meet the criteria used. I have also indicated everyone has his or her own view on what is a tax haven.

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