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

Photo of Catherine ConnollyCatherine Connolly (Galway West, Independent)
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The situation also depends on double taxation agreements, residency and so on. However, there are always criteria that determine where a company is taxed. Dr. Keegan was at great pains to say that tax cannot be avoided. It has to be paid somewhere.