Seán Fleming (Laois, Fianna Fail) | Oireachtas source

The final point I want to highlight in Dr. Keegan's report is 4.12 on page 54, entitled, Limitation of double taxation treaties. The second paragraph outlines the fear the public probably has. It reads: "A concern frequently levelled against double taxation treaties is that they sometimes achieve double non-taxation - that is to say the interaction of the rules means that income does not get taxed at all." Will Dr. Keegan flesh out that statement? People get very concerned that, while double taxation agreements are set up to make sure one does not pay tax twice, Dr. Keegan believes it is possible there might be double non-taxation rather than double taxation. Can he give us an example of what we are talking about?