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
Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source
We did change our residency rules. There is no doubt about it. The only problem is that they do not apply to jurisdictions where management and control is a feature of the taxation code and with which we have taxation treaties. Where management and control is not a feature, the double Irish is closed down.
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