Oireachtas Joint and Select Committees

Tuesday, 15 November 2016

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach

Finance Bill 2016: Committee Stage (Resumed)

2:00 pm

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

Does that only apply in the case of a double tax agreement? An exemption should apply in that case because no tax would be due anyway. The Minister of State has given one example. Are there any other examples where tax would have been due and, because of this section, which deems the company a section 110 company, there is a carve-out-----

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