Oireachtas Joint and Select Committees

Wednesday, 28 May 2014

Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation

Ireland's Corporate Tax System: (Resumed) KPMG and Unite

2:40 pm

Photo of Ciarán LynchCiarán Lynch (Cork South Central, Labour)
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It is up to an individual nation state to decide on its corporation tax. We can decide whether it should be 99.9% or 1%. Scrutiny measures that apply across many OECD and European countries focus on the margin between the corporate rate and the effective rate. How does Ireland perform in that regard?