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
Pearse 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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