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
Liam Twomey (Wexford, Fine Gael) | Oireachtas source
I thank Professor Barry. Before I move to other members, I will ask some quick questions. What I gather from Professor Barry is that this is a tax avoidance issue that dates back to 1997 and the check-the-box issue from the US. To deal with any problems the corporations had with this, they managed to persuade Congress to push legislation through, creating the look-through rule which actually copper-fastened this activity on behalf of the American corporations.
No comments