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

Photo of Pearse DohertyPearse Doherty (Donegal, Sinn Fein)
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Without dewelling on it, I want to pick up on the terminology used, including tax planning, tax efficiency, tax avoidance and tax evasion. Clearly, tax evasion is illegal. What is the status of tax avoidance?