Oireachtas Joint and Select Committees
Thursday, 13 October 2016
Public Accounts Committee
2014 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 12 - Tackling Fuel Laundering
Chapter 15 - Taxpayer Compliance
2015 Revenue Accounts
9:00 am
Mr. Niall Cody:
It was not a special arrangement. We were agreeing a basis for attributing the profits to the Irish branch, having regard to the facts and circumstances of what was taking place in the Irish branch. Another Irish branch of a multinational company would have the facility to get exactly the same arrangement to calculate the profits attributable to its Irish branch, having regard to the facts and circumstances of that case.
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