Oireachtas Joint and Select Committees

Tuesday, 5 November 2019

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach

Finance Bill 2019: Committee Stage

Photo of Paschal DonohoePaschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

I move amendment No. 54:

In page 61, to delete lines 15 to 17 and substitute the following: “(a) the head office of the entity and a permanent establishment of that entity,

(b) two or more permanent establishments of the entity,

(c) where the entity is a participator in a hybrid entity, the entity and the hybrid entity, or

(d) where the entity is a participator in two or more hybrid entities, two or more such hybrid entities,”.

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