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:
The company is a non-resident company with a branch in Ireland. The company is the company. The branch operates in Ireland. The Commission talk about not seeing anything in the head office. That is ignoring the infrastructure around Apple Inc. This goes, as I said to Deputy Sherlock earlier, to the heart of the case. We cannot sort this case here. There are two basic interpretations of how the rules apply.
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