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

4:05 pm

Professor Frank Barry:

Multinationals, in terms of the manner in which they operate, exploit differences in tax codes across jurisdictions. We have the ability to scrap all of our laws and to adopt American law. This means multinationals would then not be able to exploit any gap between our laws and American laws. Would the Deputy support this?

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