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
He accepts that it includes data in respect of companies that are not tax resident here at all. He seems to hold the view that those profits should be taxable in Ireland even though they are not, according to Revenue, and it has decided that the company has a different tax residency elsewhere. That seems to be what the professor is challenging.
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