Oireachtas Joint and Select Committees
Thursday, 30 November 2017
Public Accounts Committee
Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts
9:00 am
Marc MacSharry (Sligo-Leitrim, Fianna Fail) | Oireachtas source
In the case of a company based in America that produces a product and sells it to its subsidiary in Ireland for X amount, which the subsidiary then sells on the open market for X plus 300% and therefore, all of the profits are with us, is our system robust enough on transfer pricing to protect against this?
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