Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

I welcome Dr. Stewart to the committee once again. A number of questions that I am interested in have already been asked. I have a question about the issue of tax residency. We know the challenges in defining tax residency, where they arose in the Apple case and the so-called stateless income tax strategy that was in operation at that time. Some argue that the tests of tax residency in Ireland, namely, the central management and the control test and the incorporation test, are quite complex. What are Dr. Stewart's thoughts on the need to reform this area or is there a need for reform in this area? Are there any jurisdictions we should look at as examples of best practice?