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

Our next business is engagement on EU proposals COM (2018) 147 and COM (2018) 148 on taxation of the digital economy. We are joined by representatives of the Irish Tax Institute and Christian Aid Ireland. I welcome from the Irish Tax Institute Ms Cora O'Brien and from Christian Aid Ireland Mr. Sorley McCaughey and their colleagues who will assist us in our deliberations on the matter.

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 it to cease giving evidence on a particular matter and continue to do so, 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 asked to respect the parliamentary practice to the effect that, where possible, they should not criticise or make charges against any 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 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.

There will be a number of opening statements. I invite Ms O'Brien to make hers.