Michael McGrath (Cork South Central, Fianna Fail)
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100. To ask the Minister for Finance the number of Irish incorporated companies that are not judged to be resident here under the test of management and control and that have advised the Revenue Commissioners as to where they are actually resident since the change announced in budget 2014; and if he will make a statement on the matter. [43398/15]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that they have been advised of companies that will be affected by the change in residence rules arising from Section 39 of the Finance (No. 2) Act 2013.  However, because of the small number of companies involved the Revenue Commissioners' obligation in relation to confidentiality of taxpayer information precludes them from providing the information requested.