Colm Brophy (Dublin South West, Fine Gael)
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Before we begin I remind members and witnesses to turn off their mobile phones. Interference from mobile phones affects sound quality. I welcome Mr. Seamus Coffey from University College Cork. I thank him for making himself available to meet with the committee today. The committee is carrying out the ex antescrutiny of budget 2019 and Mr. Coffey has carried out a review of corporation tax, otherwise known as the Coffey report as part of the 2018 budget. Many of the issues identified in relation to corporation tax are still extremely relevant to our discussion on the 2019 budget. For example, we note the IMF's recent concluding statement highlighting budgetary risks involving high dependency and possible volatile corporate tax revenues. That is something we would like to discuss and tease out with him today following his presentation.

I will go through the usual reminders on privilege. Before we hear the opening statement I wish to advise 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 joint committee. However, if they are directed by it to cease giving evidence on a particular matter and continue to so do, 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 parliamentary practice to the effect that they should not comment on, criticise or make charges against any a person outside the House, or any official by name or in such a way as to make him or her identifiable. I should nearly know that off by heart at this stage. I invite Dr. Coffey to make his opening statement to the committee.