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

I welcome Mr. Pascal Saint-Amans, director of the OECD Centre for Tax Policy and Administration. The format of the meeting will be that Mr. Saint-Amans will make his opening remarks and we will then have a question-and-answer session. Before we commence business and given that we are on a live audiovisual link, I remind members, witnesses and those in the gallery that all mobile telephones must be switched off. If I hear a mobile telephone ringing in the gallery, I will ask its owner to leave. I am not asking people to switch their telephones to silent mode; I am requesting that they turn them off.

I wish to draw attention to the fact that by virtue of section 17(2)(l) of the Defamation Act 2009, witnesses are protected by absolute privilege in respect of their evidence to this committee. However, if they are directed by the committee to cease giving evidence in respect of a particular matter and they continue to so do, they will be entitled thereafter only to a qualified privilege in respect of his evidence. They are directed that only evidence connected with the subject matter of these proceedings is to be given and are asked to respect the parliamentary practice to the effect that, where possible, they should not criticise nor make charges against any person, persons or entity by name or in such a way as to make him, her or it identifiable. Members are reminded of the long-standing ruling of the Chair to the effect that they should not comment on, criticise or make charges against a person outside the Houses or an official either by name or in such a way as to make him or her identifiable.

I again welcome Mr. Saint-Amans and I appreciate him giving of his time to address the committee. I will now ask him to make his opening statement.