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
Mr. Niall Cody:
The main motivation of having a mandatory disclosure regime is to stop people using schemes. The key to avoidance is having us not knowing the individual is involved with an avoidance scheme. One of the key motivators in proposing the introduction of a mandatory disclosure is to change behaviour.
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