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:
Again, I can only describe the law as it stands. One of the constraints under which we operate all the time is that the double taxation treaties, which we have dealt with in a certain amount of detail in this paper in so far as they relate to corporations, also relate to individuals. We cannot claim taxing rights over individuals who may be nationals of countries that engage with treaties.
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