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
If, for example, a business were to change its residency from Ireland to Luxembourg and the main purpose of that was tax avoidance, that would be deemed tax evasion under our existing law and the GAAR because it would be illegal and therefore the benefits would not apply. Would that be correct?
No comments