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Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Scrutiny of EU Legislative Proposals (28 Nov 2017)

Paddy Burke: When that executive board makes a decision, is it responsible to anyone? Is it responsible to the Commission or who supervises it?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Scrutiny of EU Legislative Proposals (28 Nov 2017)

Paddy Burke: There has been no response.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Scrutiny of EU Legislative Proposals (28 Nov 2017)

Paddy Burke: But Mr. Gilvarry is not sure about where decisions go after being made by the executive board. It is copper-fastened then by the Commission. What about the member states?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Scrutiny of EU Legislative Proposals (28 Nov 2017)

Paddy Burke: Who makes the decision now?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Scrutiny of EU Legislative Proposals (28 Nov 2017)

Paddy Burke: Which will be the most complicated?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Scrutiny of EU Legislative Proposals (28 Nov 2017)

Paddy Burke: Are the executive members lifetime members of the board, until they reach pension age? Are they on fixed contracts?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Scrutiny of EU Legislative Proposals (28 Nov 2017)

Paddy Burke: Including the chair.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Scrutiny of EU Legislative Proposals (28 Nov 2017)

Paddy Burke: The witness should be as brief as possible because we have another delegation coming soon.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Scrutiny of EU Legislative Proposals (28 Nov 2017)

Paddy Burke: I thank Mr. Lardner and Mr. Casey. I propose that we suspend to allow the next witness to take his seat.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Review of Ireland's Corporation Tax Code: Discussion (28 Nov 2017)

Paddy Burke: I welcome Professor Seamus Coffey of University College Cork. I invite him to address the committee.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Review of Ireland's Corporation Tax Code: Discussion (28 Nov 2017)

Paddy Burke: Thank you Mr. Coffey.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Review of Ireland's Corporation Tax Code: Discussion (28 Nov 2017)

Paddy Burke: Do the tax avoidance vehicles that are outlined in the Paradise Papers apply to all types of business? Is it the case that any kind of business could avail of them?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Review of Ireland's Corporation Tax Code: Discussion (28 Nov 2017)

Paddy Burke: Yes.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Review of Ireland's Corporation Tax Code: Discussion (28 Nov 2017)

Paddy Burke: Does it matter whether companies are in manufacturing or service provision, or whether they are big or small?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Review of Ireland's Corporation Tax Code: Discussion (28 Nov 2017)

Paddy Burke: Would Mr. Coffey see any merit in a founders' tax, that is, a special tax rate for company founders? There might not be so much controversy about corporation tax if there was a founders' tax.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Review of Ireland's Corporation Tax Code: Discussion (28 Nov 2017)

Paddy Burke: Yes, personal income tax.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Review of Ireland's Corporation Tax Code: Discussion (28 Nov 2017)

Paddy Burke: That is true.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Review of Ireland's Corporation Tax Code: Discussion (28 Nov 2017)

Paddy Burke: I thank Mr. Coffey for coming in to address the committee today.

Seanad: Order of Business (29 Nov 2017)

Paddy Burke: I wish well to former Senator Denis Landy, following his letter of resignation to the Cathaoirleach yesterday. I wish him well in his retirement and I hope everything works out well for him. He was a very good Member of Seanad Éireann and contributed nearly every week. He was particularly strong on councillors' pay and conditions and he raised many issues on the floor of this House....

Seanad: Order of Business (29 Nov 2017)

Paddy Burke: Hear, hear.

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