Oireachtas Joint and Select Committees
Thursday, 15 November 2018
Public Accounts Committee
2017 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9: Office of the Revenue Commissioners
Chapter 17: Revenue's Progress in Tackling Tobacco Smuggling
Chapter 18: Management of High Wealth Individuals' Tax Liabilities
Chapter 19: Corporation Tax Losses
9:00 am
David Cullinane (Waterford, Sinn Fein) | Oireachtas source
I thank Mr. Cody. On page 222, it is also stated that artificial capital losses are a prominent feature in many tax avoidance schemes. I imagine that when the Comptroller and Auditor General spoke about artificial capital losses, he was referring to spurious losses that are not real.
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