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

Dr. Jim Stewart:

I am not aware of any. A reply to a 2019 parliamentary question stated that there was one audit of a section 110 firm by Revenue in 2017 and 2018. There was no question of firms being disqualified or penalised in any way.

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