Written answers

Tuesday, 17 June 2014

Department of Finance

Tax Residency Issues

Photo of Michael McGrathMichael McGrath (Cork South Central, Fianna Fail)
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193. To ask the Minister for Finance further to Parliamentary Question No. 61 of 13 March 2014, if the Revenue Commissioners have been advised by any company that it is or will be affected by the change in residence rules as to where it is actually resident pursuant to section 39 of the Finance (No. 2) Act 2013; and if he will make a statement on the matter. [26018/14]

Photo of Michael NoonanMichael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that there has been no change in the position since my reply to Parliamentary Question No. 61 of 13 March 2014.  Revenue has not, to date, been notified by any company that is or will be affected by the amendment to company residence rules under section 39 of the Finance (No. 2) Act 2013 as to where it is or will be resident following the effective date of this amendment.  The amendment applies from 24 October 2013 for newly-incorporated companies (i.e. companies incorporated on or after that date) and from 1 January 2015 for companies incorporated before 24 October 2014.

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