Oireachtas Joint and Select Committees
Thursday, 20 September 2018
Select Committee on Finance, Public Expenditure and Reform, and Taoiseach
Taxation Agreements: Motions
10:20 am
Barry Cowen (Offaly, Fianna Fail) | Oireachtas source
Why does the treaty not permit Ghana to tax capital gains from sales of shares in Irish holding companies deriving their value from movable assets in Ghana, as the UN tax committee and IMF have both recommended? In other words, if the UN and IMF have recommended that be the case, why is it not included, or referred to in this treaty?
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