Ciarán Lynch (Cork South Central, Labour)
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The purpose of the meeting is to consider the following orders referred to the sub-committee by the Dáil: Double Taxation Relief (Taxes on Income) (Kingdom of Belgium) Order 2014; Double Taxation Relief (Taxes on Income and Capital Gains) (Kingdom of Thailand) Order 2014; Double Taxation Relief (Taxes on Income and on Capital) (Grand Duchy of Luxembourg) Order 2014; Double Taxation Relief (Taxes on Income) (Botswana) Order 2014; and Double Taxation Relief (Taxes on Income) (Kingdom of Denmark) Order 2014.

I welcome the Minister of State at the Department of Finance, Deputy Simon Harris, and his officials. I congratulate him on his appointment. The last time I saw him he was sat directly in front of me but now he has moved into the big seats and I congratulate him. He is accompanied by Mr. Niall Casey, business taxation, and Mr. Gary Tobin, fiscal division, from the Department of Finance. I also welcome from the corporate and international division of the Revenue Commissioners, Mr. Eamonn O'Dea, assistant secretary, Ms Helen O'Grady and Ms Marta Alvarez. I thank them all for their attendance and assisting our consideration of the orders. Briefing notes have been provided by the Department.

If we can adhere to a reasonably strict schedule, the Minister of State will address the committee, after which each Opposition spokesperson can respond. We can then have an open discussion. Is that agreed? Agreed. I call on the Minister of State to make his opening comments and then I will call Deputies Michael McGrath and Pearse Doherty.