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
4:15 pm
Professor Frank Barry:
They also end up in the Caribbean where taxes are not levied. Ultimately, the companies in question remain liable for United States taxes if they repatriate the profits. However, as they are not repatriating the profits, they are deemed not to be paying global taxation anywhere.
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