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

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4:15 pm

Professor Frank Barry:

The big question is whether these profits are taxable in Ireland. Given that the intellectual property is not located here and does not belong to an Irish tax resident company, how can we deem such profits to be taxable in Ireland? That is the dilemma.

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