Oireachtas Joint and Select Committees

Wednesday, 1 June 2022

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach

Use of Section 110 by Russian Firms: Dr. Jim Stewart

Photo of Jim O'CallaghanJim O'Callaghan (Dublin Bay South, Fianna Fail) | Oireachtas source

Obviously, section 110 only applies to Irish resident firms. For that purpose, does Revenue look to see that there is a bona fide migration of a securitisation to Ireland and does it have to be for genuine commercial reasons?

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