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
2:30 pm
Mr. Pascal Saint-Amans:
Tax people, such as I am, are narrow-minded and obsessed with one rule, that being, it is better to have a large base and a lower rate than to apply exemptions or differentiating rates. The answer that a normal tax man will give is that one rate is better than a range of rates.
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