23. Deputy Sean Fleming asked the Minister for Finance why there is a professional service surcharge effective rate of approximately 7% on top of the corporation tax rate of 12.5% in relation to businesses which are exporting such professional services when, at the same time, IDA Ireland is selling Ireland as an area where the maximum corporation tax rate is 12.5% given that some companies coming in under this belief are now discovering that they are caught for the additional surcharge and given that section 441 of the Taxes Consolidation Act defines what is covered by this, but some firms which are working in this area earn large amounts of their income from activities carried out in other areas by field workers on the ground who do not necessarily have professional qualifications, yet the companies' income can be surcharged additionally on this matter, and in this situation we are referring to internationally traded services companies, where they deliver their professional services abroad; and if he will make a statement on the matter. [8706/16]

Summary

23. Deputy Sean Fleming asked the Minister for Finance why there is a professional service surcharge effective rate of approximately 7% on top of the corporation tax rate of 12.5% in relation to businesses which are exporting such professional services when, at the same time, IDA Ireland is selling Ireland as an area where the maximum corporation tax rate is 12.5% given that some companies coming in under this belief are now discovering that they are caught for the additional surcharge and given that section 441 of the Taxes Consolidation Act defines what is covered by this, but some firms which are working in this area earn large amounts of their income from activities carried out in other areas by field workers on the ground who do not necessarily have professional qualifications, yet the companies' income can be surcharged additionally on this matter, and in this situation we are referring to internationally traded services companies, where they deliver their professional services abroad; and if he will make a statement on the matter. [8706/16]

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