Liam Twomey (Wexford, Fine Gael) | Oireachtas source

The subject of this meeting is a review of global taxation and architecture in the context of base erosion and profit sharing. I welcome Professor Frank Barry, professor of international business and development at Trinity College Dublin. Professor Barry will make some opening remarks which will be followed by a question-and-answer session. I remind members, witnesses and those in the public gallery that all mobile phones must be switched off. I advise the witness 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. If the witness is directed by the committee to cease giving evidence on a particular matter and he continues to so do, he is entitled thereafter only to qualified privilege in respect of his evidence. The witness is directed that only evidence connected with the subject matter of these proceedings is to be given, and he is asked to respect the parliamentary practice to the effect that, where possible, he should not criticise or make charges against any person or 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 any official by name or in such a way as to make him or her identifiable. I invite Professor Barry to give his presentation.