237. Deputy Cian O'Callaghan asked the Minister for Finance further to Parliamentary Question No. 204 of 1 December 2020, if his attention has been drawn to the fact that the OECD Model Treaty upon which section 127B of the Taxes Consolidation Act 1997 is based, was amended in 2017 to say that airline crew should be taxed where they are resident only, therefore this legislation is no longer in accordance with international tax principles; and if he will make a statement on the matter. [42767/20]

Summary

237. Deputy Cian O'Callaghan asked the Minister for Finance further to Parliamentary Question No. 204 of 1 December 2020, if his attention has been drawn to the fact that the OECD Model Treaty upon which section 127B of the Taxes Consolidation Act 1997 is based, was amended in 2017 to say that airline crew should be taxed where they are resident only, therefore this legislation is no longer in accordance with international tax principles; and if he will make a statement on the matter. [42767/20]

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• Tax Code

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