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
2:50 pm
Michael McGrath (Cork South Central, Fianna Fail)
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Mr. O'Brien began by talking about the issue of residence and the management and control test. He said it would be open to us to add a second feature to residence - that any company incorporated here would be deemed to be resident here. What effect would this have?