Oireachtas Joint and Select Committees
Wednesday, 24 September 2014
Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance
Double Taxation Agreements: Minister of State at the Department of Finance
3:10 pm
Pearse Doherty (Donegal South West, Sinn Fein)
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Is the current test not that the information is foreseeably useful in the future? It is not a case of spontaneous information exchange as envisaged by the OECD BEPS programme.