396. Deputy Ged Nash asked the Minister for Finance the number of inquiries the Revenue Commissioners or his Department have received from companies or the Government of Malta regarding whether a new company should be deemed Irish resident or Maltese resident under the terms of the Competent Authority Agreement signed between Malta and Ireland in November 2018; the number of these cases the Revenue Commissioners determined that a company should be deemed Irish resident or Maltese resident; and if he will make a statement on the matter. [40465/21]

Summary

396. Deputy Ged Nash asked the Minister for Finance the number of inquiries the Revenue Commissioners or his Department have received from companies or the Government of Malta regarding whether a new company should be deemed Irish resident or Maltese resident under the terms of the Competent Authority Agreement signed between Malta and Ireland in November 2018; the number of these cases the Revenue Commissioners determined that a company should be deemed Irish resident or Maltese resident; and if he will make a statement on the matter. [40465/21]

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• International Agreements

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