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

We will now deal with item No. 6 of today's meeting, namely proposals from international institutions to reform the global system of corporation tax. I welcome Mr. Philip Kermode, director of the Directorate-General for Taxation and Customs Union of the European Commission, and Mr. Liam Lynch, head of insurance and tax adviser, KPMG, Dublin. Mr. Kermode is accompanied by Mr. Tim Hayes, European Commission Representation in Ireland. The format of the meeting is that Mr. Kermode and Mr. Lynch will make some opening remarks, to be followed by a session of questions and answers.
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 joint committee. If they are directed by it to cease giving evidence on a particular matter and they 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 are asked to respect the parliamentary practice to the effect that, where possible, they should not criticise or make charges against a person 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 ruling of the Chair that members should not comment on, criticise or make charges against a person outside the House or an official by name or in such a way as to make him or her identifiable.
I invite Mr. Kermode to make his opening statement. I will then call Mr. Lynch.