Oireachtas Joint and Select Committees

Wednesday, 28 May 2014

Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation

Ireland's Corporate Tax System: (Resumed) KPMG and Unite

2:00 pm

Photo of Ciarán LynchCiarán Lynch (Cork South Central, Labour)
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Before we commence, I remind members, delegates and those in the Visitors Gallery that all mobile phones must be switched off completely to avoid interference with the broadcasting of proceedings.
I welcome Mr. Conor O'Brien, head of tax and legal services at KPMG, Dublin, and Mr. Michael Taft, research officer with the Unite union. It is proposed that Mr. O'Brien and Mr. Taft will each make an opening statement of approximately ten minutes which will be followed by a question and answer session of around 15 minutes per person and then we will have a summary and conclusion. If the witnesses do not get everything covered in the opening address, I will create space at the end of the meeting for any further additional information they which to feed in. It is not for committee members to express their own narrative on what is at issue at this time. That will happen in the report. The purpose of our proceedings is to draw on the expertise of the witnesses and listen to members' views and explore the issues with them.
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 are asked to respect the parliamentary practice to the effect that, where possible, they should not criticise or make charges against a 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 ruling of the Chair to the effect that they should not comment on, criticise or make charges against a person outside the House or an official by name in such a way to make him or her identifiable.
I invite Mr. O'Brien to make his opening statement and I will then call on Mr. Taft to follow.