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:
What we are trying to do in any individual case is to look at the facts and circumstances on the ground. One would look at the assets on the ground, what the company does, and compare routine functions in a particular case to more complex functions. That engagement takes place between the advisers and ourselves.
No comments