Oireachtas Joint and Select Committees
Thursday, 22 February 2018
Public Accounts Committee
Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed)
9:00 am
Catherine Murphy (Kildare North, Social Democrats)
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A couple of further questions occur to me, the first of which is on auditing research and development. Some companies operate on a leading edge basis. As they manufacture, research and development is happening. How is that audited?