Oireachtas Joint and Select Committees

Wednesday, 29 June 2022

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach

Double Taxation Agreements: Discussion

Photo of Pearse DohertyPearse Doherty (Donegal, Sinn Fein)
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Yes. Holding companies that are connected with Irish companies are resident in jurisdictions such as the Isle of Man. It is a common feature. In the context of double taxation agreements, what is the Minister's understanding of the rationale and relevance and benefits of this practice?