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

Mr. Niall Cody:

I referred earlier to our risk processes earlier. We carry out transfer pricing compliance reviews. We started a programme of transfer pricing audits in 2015. As with any of our risk-based audit programmes, having regard to our resources, what we have done over the past few years-----