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

2:50 pm

Professor Jim Stewart:

No, it is not. The company says it is in Bermuda or in the Cayman Islands and the US authorities say that they will attribute that to the Irish subsidiary where it is incorporated. The Irish tax authorities say that it has nothing to do with them, that it is in the Cayman Islands or Bermuda. It is not stateless, that is a different case.

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