439. Deputy Cian O'Callaghan asked the Tánaiste and Minister for Finance the rationale for bringing in the deemed disposal rule as an anti avoidance measure in the Finance Act 2006; if there was any evidence of significant levels of tax avoidance regarding Irish funds, investments in life policies and investments in offshore funds prior to 2006; if there has been research carried out by his Department or by Revenue on the effectiveness of this measure regarding its stated purpose; and if he will make a statement on the matter. [19419/26]

Summary

439. Deputy Cian O'Callaghan asked the Tánaiste and Minister for Finance the rationale for bringing in the deemed disposal rule as an anti avoidance measure in the Finance Act 2006; if there was any evidence of significant levels of tax avoidance regarding Irish funds, investments in life policies and investments in offshore funds prior to 2006; if there has been research carried out by his Department or by Revenue on the effectiveness of this measure regarding its stated purpose; and if he will make a statement on the matter. [19419/26]

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• Tax Avoidance

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