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
Dr. Brian Keegan:
I cannot think of a reason it might not. There is no hook on an individual as there is with a company. One always knows where a company was incorporated. There is not that same link in the case of an individual. One must look at where the individual is physically located at a point in time.
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