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
2:30 pm
Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source
They sound like long-established principles on tax residency and the definition of the management and control test, yet Professor Stewart's analysis puts this aside and states US companies legally incorporated here should be taxed in Ireland on their global operations.
No comments