Oireachtas Joint and Select Committees
Thursday, 19 September 2013
Public Accounts Committee
Annual Report and Accounts 2012: Discussion with IDA Ireland
10:40 am
Mr. Barry O'Leary:
We have a narrower definition of research and development. Without knowing the detail, I cannot say whether there are simple misclassifications, whether it is a matter of interpretation or whether it is a matter for the scientific advisors on both sides to assess if it is research and development or not. Revenue does not share the detail of its investigations with us.