Oireachtas Joint and Select Committees
Thursday, 1 June 2017
Public Accounts Committee
2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability
9:00 am
Mr. Niall Cody:
From Revenue's perspective, tax avoidance is legal but tax evasion is not legal. One of my colleagues always says that the difference between avoidance and evasion is that somebody who is engaged in avoidance should have no difficulty in telling us what they are doing but somebody who is engaged in evasion will seek to hide and suppress it.