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:
I suppose An Garda Síochána can examine whether an activity is fraudulent but the Garda tends to leave pure tax fraud to the Revenue Commissioners. There is clearly an element of the Criminal Assets Bureau which deals with tax fraud. However, we consider ourselves to be the competent authority for dealing with tax evasion and tax fraud.
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