Oireachtas Joint and Select Committees
Thursday, 26 April 2018
Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach
EU Proposals on Taxation of the Digital Economy: Discussion
10:00 am
Mr. Brian Hayes:
That is not the case. The objective is for the €5 billion, which Commissioner Moscovici came up with in the absence of a significant impact assessment, to be additional to the taxes that are already there. Apart from apportionment, the tax would have to be based on where the end user is located. It is inevitable, therefore, that if a company has to report on an annualised basis where its end users are, the countries with the most would get the lion's share of the tax.
No comments