53. Deputy Pearse Doherty asked the Minister for Finance if the amendment introduced in section 21 of the Finance Bill 2016 which had the expressed aim of preventing businesses with loans which are secured over, or derive their value from, an interest in Irish land from using provisions in section 110 to avoid payment of Irish tax on profits made on Irish property transactions has successfully achieved its stated objective; to outline any reviews that have been carried out to ensure this objective was achieved; and if he will make a statement on the matter. [24776/25]

Summary

53. Deputy Pearse Doherty asked the Minister for Finance if the amendment introduced in section 21 of the Finance Bill 2016 which had the expressed aim of preventing businesses with loans which are secured over, or derive their value from, an interest in Irish land from using provisions in section 110 to avoid payment of Irish tax on profits made on Irish property transactions has successfully achieved its stated objective; to outline any reviews that have been carried out to ensure this objective was achieved; and if he will make a statement on the matter. [24776/25]

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• Tax Avoidance

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