Oireachtas Joint and Select Committees

Wednesday, 28 May 2014

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

Ireland's Corporate Tax System: (Resumed) KPMG and Unite

2:50 pm

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

Mr. O'Brien began by talking about the issue of residence and the management and control test. He said it would be open to us to add a second feature to residence - that any company incorporated here would be deemed to be resident here. What effect would this have?

Comments

No comments

Log in or join to post a public comment.