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:

Transfer pricing comes later and really only relates to the pricing of intra-company transactions. It does not come into branch attribution and was not a common feature in 1991.

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