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
I am not asking about a change like this. I am asking about our existing law because this does not apply to all other agreements. Under the GAAR if a company were to transfer or change its residency from here to another jurisdiction, for example, Luxembourg, for tax purposes, it would not benefit from-----
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