Oireachtas Joint and Select Committees
Thursday, 5 November 2020
Public Accounts Committee
2019 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 7 - Office of Minister for Finance
Chapter 1 - Exchequer Financial Outturn for 2019
Chapter 17 - Ireland Apple Escrow Fund
11:30 am
Mr. Derek Moran:
The implications for certainty are huge. It is important to remember that in contesting the case it is very much about saying that the Irish tax system abides by the law, does not give favourable deals and the like. In other words, it asserts that certainty that it applies the rule of law both nationally and internationally and does not exercise discretion. It is much less about the company for the State than it is about the principles. That gives companies certainty that we are willing to defend our tax system against all of those.
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