Richard Bruton (Dublin North Central, Fine Gael) | Oireachtas source

The Bill has been carefully drafted to provide for intra-company transfers and contracts for service. In the case of intra-company transfers the foreign national is employed outside the State by a foreign employer to carry out duties for or participate in a training programme provided by the connected person - the Irish branch.

The permit holder is not employed by the connected person. In a contract for services situation, the foreign national is likewise employed outside the State by a contractor and performing duties in the State pursuant to a contract for services agreement. I have provided very precisely for these two situations. While I appreciate that this may make the provision a little unwieldy, it is my intention that the provisions of the Bill will respect employer-employee contractual relationships between permit holders and their employers outside the State. For this reason, I cannot accept the amendment.