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

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9:00 am

Mr. Niall Cody:

Absolutely, and being stateless or being resident in a tax haven where there is no corporation tax, which is the other variant of it, have exactly the same outcome. Ultimately, the tax in most of these cases is deferred tax which is due in the US when it is repatriated.

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