Oireachtas Joint and Select Committees

Wednesday, 8 November 2023

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach

Finance (No. 2) Bill 2023: Committee Stage (Resumed)

Photo of Michael McGrathMichael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

In simple terms, the QDMTT safe harbour is permanent. The transitional country-by-country reporting safe harbour is for three years. I have more detailed notes that I can put on the record for both but I think that is the information the Deputy is seeking.

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