Oireachtas Joint and Select Committees

Tuesday, 28 November 2017

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach

Review of Ireland's Corporation Tax Code: Discussion

7:15 pm

Photo of Pearse DohertyPearse Doherty (Donegal, Sinn Fein) | Oireachtas source

The facts speak for themselves in that case. I questioned Mr. Coffey on the day he published his report on intangible assets but it did not get much traction because that hook is needed. I have a question about Mr. Coffey's recommendation on consideration to extending domestic transfer pricing rules to non-trading income where it would reduce the risk of aggressive tax planning. Will Mr. Coffey talk to the committee about what he means by that or what aggressive tax arrangements regarding non-trading income these domestic transfer pricing rules could deal with? Is he familiar with or aware of any structures or schemes being used for Irish non-trading income?

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