Oireachtas Joint and Select Committees

Tuesday, 6 December 2016

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach

Scrutiny of EU Legislative Proposals

2:00 pm

Mr. Bert Zuijdendorp:

In relations between the EU and third countries, the current transfer pricing practices will continue to apply. This is where the borders of the CCCTB are located. In terms of attributing profits between the EU tax base and third countries, we will still be relying on transfer pricing. If we are talking about relations with a third country, then that still continues to apply.