Oireachtas Joint and Select Committees
Tuesday, 17 June 2014
Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation
Assessment of Measures Relating to Corporation Tax in Ireland: Discussion
2:20 pm
Michael McGrath (Cork South Central, Fianna Fail)
Link to this: Individually | In context | Oireachtas source
What criteria does Revenue use for the management and control test? Is it common for countries to have a separate tax residency test from the incorporation question?