Ciarán Lynch (Cork South Central, Labour) | Oireachtas source

We will now proceed to the scrutiny of COM (2011) 121/4, on the common consolidated corporation tax base, CCCTB. I welcome Mr. Gary Tobin, Ms Fay Kearney and Mr. John Fanning from the Department of Finance and from Revenue. The committee will first hear a short presentation from the officials following which we will have a questions and answers session.

I remind all members to switch off their mobile telephones.

I advise the witnesses that by virtue of section 17(2)(l) of the Defamation Act 2009, witnesses are protected by absolute privilege in respect of the evidence they are to give to this committee. If they are directed by it to cease giving evidence on a particular matter and continue to so do, they are entitled thereafter only to qualified privilege in respect of their evidence. They are directed that only evidence connected with the subject matter of these proceedings is to be given and asked to respect the parliamentary practice to the effect that, where possible, they should not criticise or make charges against a person or persons or an entity by name or in such a way as to make him, her or it identifiable. Members are reminded of the long-standing parliamentary practice to the effect that they should not comment on, criticise or make charges against a person outside the Houses or an official by name or in such a way as to make him or her identifiable.

I invite Mr. Gary Tobin to make his opening statement.