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

Mr. Niall Cody:

It actually is a mismatch. It has to be a mismatch between two countries. Our view of a branch is that the company belongs somewhere else.

The other countries' view is that it does not.

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