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 Richard Boyd BarrettRichard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance) | Oireachtas source

I ask Mr. Cody to remind me, as a matter of interest, when the criteria of ownership and control, the distinction between a tax resident and an incorporated body, were introduced in legislation.

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