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:

Whether a company is stateless or tax resident in the Cayman Islands, the Bahamas, Bermuda or anywhere else with zero-rated or no corporation tax, it is exactly the same. People sat up when the Senate committee hearing was told of stateless companies, but the issue for us is what is happening in the branch.

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