Mairead Farrell (Galway West, Sinn Fein)
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Gabhaim buíochas leis an Aire as teacht os comhair an choiste seo. I wish to ask about the corporate tax changes under the tax rules. I would be interested to know whether in an instance where the headquarters of a company is located in a jurisdiction with a lower effective tax rate than the jurisdiction in which the branch or subsidiary is located, the branch or subsidiary could then impose additional limited taxation. How will that work if a multinational has multiple branches and subsidiaries in multiple jurisdictions? I would be interested to know how that would work.