Results 2,621-2,640 of 45,510 for speaker:Simon Harris

Written Answers — Department of Public Expenditure and Reform: Heritage Sites (23 Sep 2014)

Simon Harris: I am advised by the Commissioner of Public Works that an area of boundary wall close to John's bridge has been fully repaired with all hoarding now removed. At a second location, concerns have arisen regarding the safety of the embankment following storm damage to trees along a section of the Canal Walk, and this area is being closely monitored. Further work is required in including repairs...

Written Answers — Department of Public Expenditure and Reform: Departmental Contracts Data (23 Sep 2014)

Simon Harris: The information sought by the Deputy is currently being collated. A detailed response will issue as soon as possible.

Written Answers — Department of Public Expenditure and Reform: Flood Relief Schemes Funding (23 Sep 2014)

Simon Harris: I propose to take Questions Nos. 207 and 208 together. On 11 February 2014 the Government decided to allocate total funding of €69.5 million for repair of public infrastructure damaged by storms in the period 13 December, 2013 to 6 January, 2014. Of this total amount, the OPW is responsible only for the approval of programmes of works and the disbursement to local authorities of the...

Written Answers — Department of Public Expenditure and Reform: Flood Relief Schemes Applications (24 Sep 2014)

Simon Harris: I propose to take Questions Nos. 70 to 72, inclusive, together. The current position with regard to the Bandon and Skibbereen Flood Relief Schemes is that they are both at the stage of procurement of civil works contractors. In both cases, contractors will be appointed after a two stage process, with both processes currently at the pre-qualification stage to produce a shortlist of...

Written Answers — Department of Public Expenditure and Reform: Garda Station Refurbishment (24 Sep 2014)

Simon Harris: The Commissioners of Public Works undertake refurbishments and routine maintenance to Garda Stations on foot of requests by An Garda Síochána. The Commissioners received a request for the installation of a kitchenette at Castlemaine Garda Station on the 5th of September 2014. The Commissioners will give due consideration to carrying out these works subject to the funding available...

Seanad: Betting (Amendment) Bill 2013: Second Stage (24 Sep 2014)

Simon Harris: I thank Senators for their contributions, the welcome they have given to the Betting (Amendment) Bill 2013 and their considered contributions to the debate. The Minister for Finance, Deputy Michael Noonan, was present for much of it and I have had the pleasure of being present for the second half of it. While the Bill deals with the regulation of the remote betting sector and provides the...

Seanad: Adjournment Matters: National Monuments (24 Sep 2014)

Simon Harris: I thank the Senator for highlighting this most important issue for Carlingford and north County Louth. It is not the first time the Senator has brought this matter to attention. In the two months or thereabouts I have been in the job he has worn a path to my door on this issue. I know he does so because it is very close to his heart and that of his community. I also know that it is an...

Seanad: Adjournment Matters: National Monuments (24 Sep 2014)

Simon Harris: I would be delighted to accept the Senator's invitation and arrange, in conjunction with him, to visit Carlingford at the earliest possible opportunity in the coming weeks. I know the project is very close to his heart. During my two months in office he has made clear to me its importance to Carlingford and north Louth. While I accept that there have been delays and setbacks in recent...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Double Taxation Agreements: Minister of State at the Department of Finance (24 Sep 2014)

Simon Harris: I thank the Chairman for his words of welcome. I very much enjoyed my time as a member of this committee and I look forward to working with colleagues in what will no doubt be a very busy period for this committee. I am very pleased to be here today to introduce to the committee two draft Government orders giving force of law in Ireland to two new double taxation agreements, or DTAs, with...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Double Taxation Agreements: Minister of State at the Department of Finance (24 Sep 2014)

Simon Harris: I thank Deputy Michael McGrath for his kind words. I look forward to engaging and working with him on the occasions when I am before this select sub-committee. As outlined earlier, we have managed to get a number of taxation agreements over the line in recent years. We compare very favourably with larger OECD countries in that regard. South America is one location in respect of which...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Double Taxation Agreements: Minister of State at the Department of Finance (24 Sep 2014)

Simon Harris: The existing treaty with Belgium is one of our oldest double taxation agreements and was signed in Brussels in 1970. The principal feature of the protocol to the agreement relates to an exchange of information. The protocol is designed to update the article in the existing treaty on exchange of information to ensure full conformity with the OECD standard. The 1998 OECD report, Harmful Tax...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Double Taxation Agreements: Minister of State at the Department of Finance (24 Sep 2014)

Simon Harris: Yes. As stated earlier and in the interests of providing clarification, it would be necessary to update an agreement dating back to 1970 to bring it into line with the OECD template. The protocol to the agreement with Denmark deals with the taxation of foreign employment income and it was signed by the Danish ambassador and me. Ireland's treaty with Denmark contains a rule - the only such...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Double Taxation Agreements: Minister of State at the Department of Finance (24 Sep 2014)

Simon Harris: I thank Deputy Doherty for his kind words. I look forward to working with him also. It is the norm within the European Union that European countries follow the OECD model. That is not to say that we do not incorporate elements of the UN model. The fact that we are signing an agreement with a developing country like Botswana is a sign of this country's commitment to further engaging in...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Double Taxation Agreements: Minister of State at the Department of Finance (24 Sep 2014)

Simon Harris: Most of these were signed in advance of my appointment. I will examine this further and I will revert to the Deputy. I have continued to use the OECD model which has been the norm in Europe. I am happy to come back to him with a detailed note.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Double Taxation Agreements: Minister of State at the Department of Finance (24 Sep 2014)

Simon Harris: The Department's view is that the OECD model is fit for purpose and it is the best practice across Europe. There are elements within the UN model which we have incorporated. These are what we consider to be the best practice elements of the UN model. Specifically, the whole issue of withholding tax on technical fees and a change of professional service fees of individuals. The model we...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Double Taxation Agreements: Minister of State at the Department of Finance (24 Sep 2014)

Simon Harris: Ireland is in favour of the exchange of spontaneous information. The OECD process is ongoing. The country will continue to fulfil its dutiful obligations to engage in double taxation agreements. It is important to note that Ireland has been proactive in its engagement in the OECD BEPS process and the OECD processes in general. The spontaneous exchange of information is something this...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Double Taxation Agreements: Minister of State at the Department of Finance (24 Sep 2014)

Simon Harris: While the international standard has yet to be worked out, Ireland is a party to the OECD-Council of Europe multilateral convention on the exchange of information. Ireland has already signed up to the multilateral convention. There is ongoing work in terms of the OECD and further standards but Ireland is fully compliant with the existing multilateral convention at OECD level.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Double Taxation Agreements: Minister of State at the Department of Finance (24 Sep 2014)

Simon Harris: This is where confusion arises. It is already included in double taxation agreements as a result of Ireland's participation in the OECD multilateral convention on the exchange of information. As further standards develop, Ireland will be one of the first countries to adopt them. Ireland has shown good faith in this area. Ireland is already including the provisions in the multilateral...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Double Taxation Agreements: Minister of State at the Department of Finance (24 Sep 2014)

Simon Harris: Spontaneous exchange is already happening under the existing treaties, both bilateral and multilateral. Furthermore, Ireland has joined the OECD early adopters group. Ireland has been leading the way on this and is ready to move on any further international standards. Currently, it would be wrong to give the impression that spontaneous exchanges are not already a part of existing bilateral...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Double Taxation Agreements: Minister of State at the Department of Finance (24 Sep 2014)

Simon Harris: On the Botswana agreement, where the information is foreseeable we are absolutely permitted to provide it.