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

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3:20 pm

Ms Cora O'Brien:

I am just applying the law as it stands and the law as it stands says that if one is not resident one cannot be taxed on profits that are not attributable to Ireland.

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