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
Mr. Seamus Coffey:
Absolutely. The OECD project is essentially about trying to align profits with substance. One of the big difficulties concerns the US treatment of the transfer pricing. Does the US tax US companies on the basis of what they do in the US jurisdiction? The US has a different view of transfer pricing to most of the rest of the world and has very different views of transfer pricing than those proposed in the 2017 guidelines.
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