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

See the whole debate « Previous speaker Next speaker »

3:15 pm

Mr. Eamonn O'Dea:

Yes, section 882 of the Taxes Consolidation Act requires companies to specify where they are resident if they are not actually resident in Ireland.

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