Oireachtas Joint and Select Committees

Thursday, 8 December 2022

Public Accounts Committee

Vote 9 - Office of the Revenue Commissioners
2021 Report of the Office of the Revenue Commissioners
2021 Report on the Accounts of the Public Services of the Comptroller and Auditor General
Chapter 15 - Collection of VAT on e-Commerce
Chapter 16 - Revenue's Suspension of Periodic Reviews of Tax Clearance Certificates
Chapter 17 - Overstatement of Certain Unallocated Tax Deposits

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9:30 am

Mr. Niall Cody:

International corporation tax is primarily being driven through the OECD and then the EU gives effect to it in EU law in member states. The debate has been started in the OECD and the UK is active in that debate.

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