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Dáil Éireann debate -
Wednesday, 5 Dec 1923

Vol. 5 No. 18

CEISTEANNA—QUESTIONS. ORAL ANSWERS. - DOUBLE INCOME TAX CLAIMS.

asked the Minister for Finance whether by means of a Clearing House established in Dublin between the Inland Revenue Commissioners of Great Britain and Saorstát Eireann, or otherwise, it could be brought about that one claim only should be made on the citizens of Saorstát Eireann in respect of dividends paid by companies registered in Great Britain and other British securities; whether by this means the Irish Income Tax-payer should only have to pay one sum; viz., the higher of the two rates of Income Tax then prevailing in the respective countries, and any adjustment necessary between the two Governments would be fixed through their respective representatives in the Clearing House; and whether he would consider the advisability of consulting the British Government with a view to the establishment of such a Clearing House?

I dealt with this matter fully in my answer to a question by Deputy Good on the 31st October, 1923, and I am unable to add anything

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