Josepha Madigan (Dublin Rathdown, Fine Gael) | Oireachtas source

Before we begin, I ask the witnesses to turn off their mobile phones. The interference from mobile phones affects the sound quality and transmission of the meeting. I welcome Ms Olivia Buckley, communications director of the Irish Tax Institute. With her is Ms Cora O'Brien, policy director. They are listed here as "Mr. Buckley" and "Mr. O'Brien", which is incorrect. It is nice to meet them both. I thank them for coming in and making themselves available.

The institute's document, A future tax strategy to grow Irish indigenous exports, has been circulated to the committee in advance of the meeting. We will take that as read but the Irish Tax Institute has been asked to deal in its presentation with Irish tax strategy.

Before we hear the Irish Tax Institute's opening statement, I draw the witnesses' attention to the position on privilege. 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 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 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 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 Houses or an official either by name or in such a way as to make him or her identifiable.

Ms Buckley has been allocated 15 minutes, if she needs it, to make her opening statement.