Dáil Éireann Debate, Thursday - 16 July 2015
183. Deputy Michael McGrath asked the Minister for Finance the number of Irish incorporated companies that are not judged to be resident here under the test of management and control, and which have advised the Revenue Commissioners as to where they are actually resident, since the change announced in budget 2014; and if he will make a statement on the matter. [29813/15]
View answerI would refer the Deputy to my previous answer to him from 5th February 2015 (Parliamentary Question Number 5372/15) which dealt with the change in company residence rules that I announced in Budget 2015.
As I explained at that time, I am advised by the Revenue Commissioners that they have been advised of companies that will be affected by the change in residence rules arising from Section 39 of the Finance (No. 2) Act 2013. Because of the small number of cases companies involved, however, and having regard to the obligation in relation to confidentiality of taxpayer information, Revenue is precluded from providing the information requested.
