Oireachtas Joint and Select Committees

Tuesday, 17 November 2015

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance

Finance Bill 2015: Committee Stage

4:00 pm

Photo of Pearse DohertyPearse Doherty (Donegal South West, Sinn Fein) | Oireachtas source

The question is on the change here. While the change is technical, it clarifies the issue in terms of residence for the purposes of the Irish-USA double taxation treaty. Has it been quantified?

Does he believe this has a been a barrier to these funds locating here? Is there any indication that the clarification provided by this amendment will lead to greater jobs and increased taxation as a result or is this something that was not really a block up until now but just needed to be clarified?

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