Oireachtas Joint and Select Committees
Tuesday, 17 June 2014
Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation
Assessment of Measures Relating to Corporation Tax in Ireland: Discussion
2:20 pm
Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source
Are there characteristics of the Irish residency rule that are particular to Ireland? Are we out of step with other countries in terms of our definition of tax residency and the management and control test?
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