Oireachtas Joint and Select Committees
Tuesday, 2 July 2019
Select Committee on Finance, Public Expenditure and Reform, and Taoiseach
Double Taxation Relief Orders 2019, Swiss Confederation and Kingdom of the Netherlands
Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source
The general anti-avoidance rule, GAAR, has been on our Statute Book for many years and has been updated in different Finance Acts. It is very clear that where an arrangement's primary or main purpose is avoidance of tax, the benefits will not accrue. Is that correct?
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