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

I welcome the Minister and his officials. I draw their attention, as well as that of members, to the notice on privilege and 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. Parliamentary privilege is considered to apply to the utterances of members participating online in a committee meeting once their participation is from the parliamentary precincts. There is limited privilege should you be outside the House. It is important that we observe the general guidelines given to the committee.

Today we are dealing with double taxation agreements with the Isle of Man and Guernsey. I invite the Minister to make an opening statement.