Oireachtas Joint and Select Committees

Wednesday, 18 September 2013

Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation

Base Erosion and Profit Shifting: Discussion with Department of Finance and Revenue

3:15 pm

Photo of Pearse DohertyPearse Doherty (Donegal South West, Sinn Fein) | Oireachtas source

Yes, I wish to come in on a few points, although I may not get the time to do so. It is a pity there has not been a greater attendance of the membership at today's meeting as both players are central to the hearings. If I have time, I will come in on the question of corporation tax and the effective tax rate. I have a question regarding the Revenue Commissioners and non-resident incorporated companies. Is it the case that they must inform Revenue where they are tax resident?

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