Oireachtas Joint and Select Committees
Tuesday, 17 September 2013
Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation
Base Erosion and Profit Sharing: Discussion with Trinity College
2:45 pm
Pearse Doherty (Donegal South West, Sinn Fein) | Oireachtas source
If we were to apply the definitions of tax haven the Americans and the OECD are using to Ireland, we equally have to apply them to the Cayman Islands and Bermuda. The reason I am saying this is that "tax haven", if we go back to the definition, does not mean anything today because tax policy has changed so much, whether Professor Barry believes one place is a tax haven and another person believes it is not.
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