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. John Hogan:

What we are talking about here is the calculation of the tax which was payable by the company on the basis of its activities, whether in this jurisdiction or elsewhere. It is not a payment. There are different forms of state aid. There can be benefits such as grants or payments, or there can be tax exemptions and so on. The Commission is looking at this not as a direct payment, but as the absence of payment of tax which the Commission has adjudicated should have been paid. That is the Commission's interpretation.

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