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:

The first time we set it out in a guidance note was in 2002 and we did a bit of restructuring of our tax opinions for large cases division. In 2014, we updated our guidance. It is very similar to the original 2002 guidance. Legislation has changed in the interim and transfer pricing guidelines-----

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