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

2:50 pm

Photo of Pearse DohertyPearse Doherty (Donegal South West, Sinn Fein)
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I will not mention any official. The State would ask a company to sell their products. That type of relationship does not exist for the person who has to pay his household charge or water tax. Nobody would contact a bricklayer to advise him to contact the Department and sell the product to them. There is a different type of relationship with multinational companies.

I wish to put some questions to Professor Stewart on his assessment of the effective tax rate, following on from Deputy McGrath's contribution. Do Professor Stewart's calculations include companies that are not tax resident in Ireland?