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
Kieran O'Donnell (Fine Gael) | Oireachtas source
I know that. I do not want to delay people. I understood from Seamus Coffey's report that he thought the legal structures in terms of transfer pricing were not sufficiently advanced in 2017 and the competent authority was not sufficiently resourced. I want things to be backed up by tax legislation. I would like the head of the competent authority to whom Mr. Cody made reference to refer to the tax Acts a little more. We should be able to show other countries that our processes have been defined in both practical economic and legal terms. Does Mr. Cody believe that our transfer pricing system is watertight in an economic and legal sense and due diligence is gone through? What will be the total number of staff in the competent authority?
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