Gerry Horkan (Fianna Fail) | Oireachtas source

Item No. 5 is consideration of the draft report on the proposal for a Council directive on a common consolidated corporate tax base, CCCTB, with Mr. Alain Lamassoure, MEP, and item No. 2, consideration of the draft report on proposals for a Council directive on a common corporate tax base, CCTB, with Mr. Paul Tang, MEP. They are both very welcome to the meeting.

Before we begin, I am obliged to read the note on privilege. 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 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 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.

Members are reminded of the long-standing parliamentary practice to the effect they should not comment on, criticise or make charges against a person or body outside the House or an official either by name or in such a way as to make him or her identifiable.

I invite Mr. Tang to make his opening remarks. He is very welcome to our committee.