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

2:35 pm

Photo of Dara MurphyDara Murphy (Cork North Central, Fine Gael) | Oireachtas source

I appreciate that "special deal" or "grandfathering" are the wrong terms, but no matter how it is defined on whatever side of the argument, since 1990, 23 years ago, none of them applies, no matter what one's definition. It is now the same for everyone.

One of the key elements is the OECD's definition of "tax haven" which is particularly loose. Are the witnesses absolutely satisfied that large multinationals and small limited companies trading in the Republic are all treated equally?

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