Oireachtas Joint and Select Committees
Wednesday, 29 November 2017
Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach
Paradise Papers: Chairman, Office of the Revenue Commissioners
6:15 pm
Mr. Niall Cody:
The rewritten rule has been very successful but it sets a high bar. We have to determine that there is no commercial reality to a scheme and that it is entered into primarily to avoid Irish tax. We look at cases and we challenge them. The big change provided was that we could raise an assessment, which would then be appealed in the process. We have a range of cases under the general anti-avoidance-----
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