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

It was raised on Committee Stage that this might be subject to a further amendment from me. I have made many changes in regard to transfer pricing in previous Finance Bills that I have brought in. What has happened here is that, since the Finance Bill was published and I indicated this change, I have received contact through the Revenue Commissioners from a number of Irish companies which expressed concern that this could have an effect on very legitimate structures they have within their companies. I am very happy, once I am clear on whether there is an issue, to provide Deputy Doherty with a note on this. It is not my intention to defer the implementation of this section indefinitely. I just want to ensure that if I do bring it in, it does not have an effect on Irish employment and Irish companies at a time of great pressure with other things going on. I am very happy, once I have received further information on this matter, to share this with Deputy Doherty.

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