42. Deputy Róisín Shortall asked the Minister for Finance if his Department has carried out any assessment or analysis of Irish-registered companies' tax-resident in tax treaty partner countries other than Malta for tax purposes, since the residency rule changes in the Finance Act 2014 came into force on 31 December 2020 ending the tax avoidance structure know as double Irish; and if he will make a statement on the matter. [45725/21]

Summary

42. Deputy Róisín Shortall asked the Minister for Finance if his Department has carried out any assessment or analysis of Irish-registered companies' tax-resident in tax treaty partner countries other than Malta for tax purposes, since the residency rule changes in the Finance Act 2014 came into force on 31 December 2020 ending the tax avoidance structure know as double Irish; and if he will make a statement on the matter. [45725/21]

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

• Tax Avoidance

  xml · EN · 22 September 2021

  ViewDownloadOpen at official source

Sponsors

No sponsors or actors listed by the source.

Related records

No cross-record relationships stored yet.