159. Deputy Michael McGrath asked the Minister for Finance his plans to prevent equivalent structures to the single malt being established using Irish registered companies resident in other tax treaty partner jurisdictions, such as the United Arab Emirates, that have not signed Article 4 of the base erosion and profit sharing, BEPS, multilateral instrument or otherwise lack comparable measures in their tax treaties with Ireland; and if he will make a statement on the matter. [53375/18]

Summary

159. Deputy Michael McGrath asked the Minister for Finance his plans to prevent equivalent structures to the single malt being established using Irish registered companies resident in other tax treaty partner jurisdictions, such as the United Arab Emirates, that have not signed Article 4 of the base erosion and profit sharing, BEPS, multilateral instrument or otherwise lack comparable measures in their tax treaties with Ireland; and if he will make a statement on the matter. [53375/18]

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• Corporation Tax Regime

  xml · EN · 18 December 2018

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