John McGuinness (Carlow-Kilkenny, Fianna Fail) | Oireachtas source

Today the joint committee is continuing its consideration of the EU state aid investigations into the Apple tax ruling in the wider context of global corporate taxation structures. I welcome our witnesses today, Mr. Mark Redmond, American Chamber of Commerce Ireland; Mr. Brian Keegan, Chartered Accountants Ireland; Mr. Jim Clarken, Oxfam Ireland; and Professor Jim Stewart, Trinity College Dublin.

Before we begin our proceedings I ask members and all those present to please turn off their mobile phones as they interfere with the sound quality and transmission of the meeting. I draw the attention of witnesses 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 the committee. However, if they are directed by the committee to cease giving evidence on a particular matter and they continue to so do, 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 these proceedings is to be given and they are asked to respect the parliamentary practice to the effect 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.

I invite each witness to make a brief opening statement. If possible can they keep it to five minutes.