Oireachtas Joint and Select Committees
Tuesday, 7 February 2017
Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach
EU State Aid Investigations into Tax Rulings (resumed)
4:00 pm
Mr. Brian Keegan:
-----most concerned about and is probably the only territory about which I can give the Deputy a sensible answer. Any non-resident company that has a branch or an operation here is only taxable to Irish corporation tax on the profits from the activities of the branch. It does not matter whether it earns €1 or a different sum elsewhere - the focus of the Irish tax system is on the profits within the branch.