Oireachtas Joint and Select Committees

Thursday, 2 July 2015

Public Accounts Committee

2013 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15: Local Property Tax
Chapter 16: Taxation of Rental Income
2014 Account of the Revenue Commissioners

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10:00 am

Mr. Niall Cody:

Generally, what happens - this happens a lot in modern technology companies - is that the Irish operation pays the parent for the right to use the intellectual property, so that is a cost for the Irish operation. That brings us into the area of transfer pricing-----

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