Oireachtas Joint and Select Committees

Tuesday, 6 December 2016

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach

Scrutiny of EU Legislative Proposals

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2:00 pm

Ms Kate Levey:

Formal apportionment would decide where the profits are allocated in the different jurisdictions. By its nature, that may eliminate double taxation of business income. I am not 100% sure.

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