Michael McGrath (Cork South Central, Fianna Fail)
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The one area in which there is significant potential for distortion is in intellectual property, IP, and royalty payments, which can result in profits being shifted from one jurisdiction to another. How would the witness characterise our system with respect to royalty payments for intellectual property. With base erosion and profit shifting, BEPS, and the OECD transfer pricing arrangements, where does Ireland sit in respect of transfer pricing, IP and royalty payments?