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:
We exchange information with other countries subject to the rules on which we can exchange information. There are legal constraints in what we can exchange, as there are with other jurisdictions. If there is some suggestion that the use of mismatches between different tax rules is a secret to the tax administrations of the other countries, that is an illusion.
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