Gerry Horkan (Fianna Fail) | Oireachtas source

We will continue to scrutinise the following EU proposals on a corporate tax reform package, including the common consolidated corporate tax base: COM (2016) 683; COM (2016) 685; COM (2016) 686; and COM (2016) 687.

The witnesses from the European Commission are Mr. Bert Zuijdendorp, head of company taxation initiatives unit; Mr. Uwe Ihli, taxation and customs unit; and Mr. Tim Hayes. I remind members and witnesses that we need to conclude by 4.45 p.m. I welcome all of our witnesses to this section of the meeting.

Before we begin, I will make a note on privilege. I wish to advise witnesses that by virtue of section 17(2)(l) of the Defamation Act 2009, they are protected by absolute privilege in respect of their evidence to the committee. If they are directed by the committee to cease giving evidence relating to a particular matter and they continue to do so, they are entitled thereafter only to a qualified privilege in respect of their evidence. They are directed that only evidence connected with the subject matter of the proceedings is to be given and they 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.

I invite Mr. Zuijdendorp to make his brief opening remarks.