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

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

Yes, tax residency. Is he saying there should be no distinction and if they are incorporated here then they should be deemed to be tax resident here?

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