Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

I will not comment on an individual company. If the activity to which the Deputy refers is due to the operation of a double taxation agreement, and if a company is not paying tax in one jurisdiction, it will pay tax on that economic activity in the other jurisdiction.

In regard to what I said earlier, not only have I asked the Revenue Commissioners to investigate the matter, I have also asked my officials apprise me of the matter because, as I said on Committee Stage, I acknowledge that issues outside the management of property are more complicated. I want to ensure that section 110, as it is structured, operates in a proper manner and does not maximise tax avoidance opportunities.

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