Brendan Smith (Cavan-Monaghan, Fianna Fail) | Oireachtas source

Session A of today's meeting is with Christian Aid to discuss its recent report on the impact of the Irish tax system on the developing world. I welcome from Christian Aid Mr. Sorley McCaughey and Jennifer Higgins and Dr. Sheila Killian, associate professor from the School of Finance and Accounting at the University of Limerick.

I remind witnesses and members to turn off their mobile phones completely for the duration of the meeting as they interfere, even on silent mode, with the recording equipment in the committee room. 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 House or an official either by name or in such a way as to make him or her identifiable.

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 call on Mr. McCaughey to make his opening presentation.