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

We will proceed with No. 6 on the agenda, the interaction of Ireland's corporate income tax system with the rules and regimes in operation in other countries.

I welcome Mr. Brian Keegan, director of taxation at Chartered Accountants Ireland, and Mr. Sorley McCaughey, head of policy and advocacy at Irish Christian Aid. The format of the meeting - the purpose of which is to discuss Ireland's relationship with the global corporate-multinational taxation architecture - will be that our guests will make their opening presentations and that a question-and-answer session will follow. I propose that 15-minute slots will apply in respect of the latter. I remind members, witnesses and everyone in the Gallery that all mobile phones must be switched off. This is because they interfere with microphones in their vicinity and affect the sound recording equipment.
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 their evidence to the committee. However, if they are directed by the committee to cease giving evidence in regard to a particular matter and continue to do so, they will be entitled thereafter only to a 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 are asked to respect the parliamentary practice that, where possible, they should not criticise or 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 parliamentary practice to the effect that they should not comment on, criticise or make charges against a person outside the House or an official either by name or in such a way as to make him or her identifiable.
We will take Mr. Keegan's opening statement first and then proceed to that of Mr. McCaughey.