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 Pearse DohertyPearse Doherty (Donegal, Sinn Fein) | Oireachtas source

It is that an Irish-registered company pays for half of all the intellectual property or creativity going into Apple products under an arrangement dating back to the 1980s. The economic rights for the intellectual properties reside in an Irish company. Is it not the economic rights of the intellectual property that allows for the products to be taxed in the same jurisdiction, regardless of where the products are sold?

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