265. Deputy David Cullinane asked the Minister for Finance if the territoriality principle obviates the need for the Revenue Commissioners to determine the allocation of assets used, functions performed and risks assumed by a non-resident company through its branch and through the other parts of the company, including intellectual property held by the company as a whole, for the purposes of determining the amount of such source income in line with the arm’s length principle; and if he will make a statement on the matter. [1104/17]

Summary

265. Deputy David Cullinane asked the Minister for Finance if the territoriality principle obviates the need for the Revenue Commissioners to determine the allocation of assets used, functions performed and risks assumed by a non-resident company through its branch and through the other parts of the company, including intellectual property held by the company as a whole, for the purposes of determining the amount of such source income in line with the arm’s length principle; and if he will make a statement on the matter. [1104/17]

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• Corporation Tax Regime

  xml · EN · 17 January 2017

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