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

2:25 pm

Photo of Michael McGrathMichael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

I would like to put a specific question to Revenue. The assertion being made is not that special deals are being done, rather it is that corporate structures for corporation tax purposes are being approved by Revenue and that an interpretation of these structures from the point of view of taxation law in Ireland is being provided for consideration by a company in making a decision on whether to invest here for the first time, or whether to renew or extend an investment. I am asking whether that happens.

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