Presenting evidence at the Joint Committee on Finance, Public Expenditure and Reform, and Taoiseach last month, the Director of Public Policy and Taxation explained and defended the Institute’s position, as set out by the President Liam Lynch in August 2016; the Apple ruling infringes on Irish tax sovereignty.

In his opening statement, Brian Keegan who was representing the Institute at the Oireachtas Committee pointed out that the Irish political system may not interfere with the administration of the Irish tax system, and nor should the EU Commission on State Aid grounds. He emphasised that the Commission’s Apple ruling does not concern the design of Irish tax legislation. Instead, it concerns administrative opinions and confirmations made by officers of the Revenue Commissioners with regard to the apportionment of the profits of non-resident multinational companies. Irish taxpayers – individuals, domestic companies and multinationals alike, deserve some degree of certainty in dealing with their tax compliance obligations. This contributes to justifying the Irish government’s appeal against the EU Commission decision.