Oireachtas Joint and Select Committees
Thursday, 2 February 2017
Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach
EU State Aid Rules - Investigation into Preferential Tax Rulings: Minister for Finance and Office of the Revenue Commissioners
9:30 am
Mr. Niall Cody:
In a way, the issue is where the company is managed and controlled. The company determines where it is managed and controlled. The directors and where they meet are indicators of that. It is generally very clear to us from what is on the ground in cases of these kinds of entities coming to Ireland, that is, multinational companies bringing foreign direct investment, where they are managed and controlled. The meetings are no more than an indicator.
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