Oireachtas Joint and Select Committees
Wednesday, 29 November 2017
Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach
Paradise Papers: Chairman, Office of the Revenue Commissioners
6:15 pm
Richard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance)
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In general, then, if it is obvious that an entity is using transfer pricing mechanisms around intellectual property to set the price at which one subsidiary sells something to another subsidiary, exploiting allowances in the tax code to do so, such that there is no additional tax liability and it is clearly a manipulation, is there anything we can do about it?