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:
That is what the report we issued in February states. It states base erosion and profit shifting planning are legal; therefore, it is avoidance, not evasion. Another concept is aggressive tax planning which leads to a grey area of when it becomes unacceptable and, therefore, is not avoidance. Our message is that it is legal and that if one does not like it, one must change the law.
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