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:

We have a memo of understanding with the Office of the Director of Corporate Enforcement since its foundation. We have regular referrals of cases where there has been infringement of company law, because obviously that is what it has to look at. We have data-sharing arrangements, subject to data protection and the law. Since the establishment of that office there has been a relationship there. One will see every so often that where companies go into liquidation, we will refer issues to the ODCE and it will then seek to have directors disqualified where appropriate.