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 Catherine ConnollyCatherine Connolly (Galway West, Independent) | Oireachtas source

I will not hammer the point. I have made it. My last point was about residency. Could Mr. Cody please talk me through the residency conditions of 183 days? How do we get the information? Do we know how many individuals are benefiting from the rule or are outside it? Could he put an individual's tax residence in context for me?

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