Aideen Hayden (Labour)
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I welcome Mr. Brian Keegan, direction of taxation, Consultancy Committee of Accountancy Bodies Ireland, CCAB-I; Ms Cora O'Brien, director of technical service, Irish Tax Institute; Mr. Brian Duffy, tax partner with William Fry-Tax Ireland; and Ms Mary Dineen, William Fry. Each witness has five minutes to make opening remarks.

I remind members, witnesses and those in the Visitors Gallery that all mobile telephones must be switched off because they interfere with the sound system. 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. 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 ruling of the Chair to the effect that they should not comment on, criticise or make charges against a person outside the Houses or an official by name or in such a way as to make him or her identifiable.

I call Mr. Keegan.