Oireachtas Joint and Select Committees

Thursday, 22 February 2018

Public Accounts Committee

Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed)

9:00 am

Photo of David CullinaneDavid Cullinane (Waterford, Sinn Fein) | Oireachtas source

Could Dr. Keegan explain what happened? I understand the concept of it. There was an 80% cap, which was changed in 2014. What was the nature of that change? There was another change in 2017 or this year but it was not made retrospective. Could Dr. Keegan explain the position in terms of percentages and figures and what is or is not allowed?

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