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

Photo of Paddy BurkePaddy Burke (Fine Gael) | Oireachtas source

Mr. Cody said "Revenue can only tax on the basis of the economic reality of what is being done in Ireland." Does that apply only to multinationals or to all companies? Would it apply to an Irish company that had some activity here and also on the London and New York stock exchanges? Is Mr. Cody saying Revenue would have no responsibility at all for the activities taking pace in any of those areas?

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