Tuesday, 25 June 2013

Questions (197)

Pearse Doherty

Question:

197. Deputy Pearse Doherty asked the Minister for Finance the number of companies his Department and the Revenue are aware of that are incorporated here but are non-tax resident anywhere in the world. [30290/13]

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Written answers (Question to Finance)

I am informed by the Revenue Commissioners that there is no requirement in Irish tax law for a company to claim the status of Irish registered non-resident company. While there is no requirement for a company to claim Irish registered non-resident status, the Revenue Commissioners as part of their normal compliance activity in the area of corporation tax, would seek confirmation from a company as to how it is structured and would verify that all relevant corporation tax rules have been correctly applied. Owing to the obligation of the Revenue Commissioners in relation to the confidentiality of taxpayer information and the small number of companies involved, I have been informed that they are precluded from providing the information requested.