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

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7:15 pm

Mr. Seamus Coffey:

However, as long as those board meetings take place in Malta rather than Ireland, Malta can claim the tax residence of that company, just as we would do in the reverse situation.

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