Results 35,281-35,300 of 40,550 for speaker:Joan Burton
- Finance Bill 2016: Report Stage (Resumed) and Final Stage (23 Nov 2016)
Joan Burton: -----that at the end of November, there is another-----
- Finance Bill 2016: Report Stage (Resumed) and Final Stage (23 Nov 2016)
Joan Burton: I ask the Minister of State to quantify the likely taxation impact - whether a loss to the State or gain to the State or a mixture of both.
- Finance Bill 2016: Report Stage (Resumed) and Final Stage (23 Nov 2016)
Joan Burton: I ask the Minister of State to quantify the likely gain or loss or the mixture of gains and losses that may result to the State and the net position as a consequence of the amendments.
- Finance Bill 2016: Report Stage (Resumed) and Final Stage (23 Nov 2016)
Joan Burton: Or lose.
- Finance Bill 2016: Report Stage (Resumed) and Final Stage (23 Nov 2016)
Joan Burton: The Finance Bill has to do with the flow of revenue into the State as a consequence of the legislation that is enacted. I couch my question in the simplest possible terms. As a consequence of the group of amendments, what are the likely gains in tax flows, what are the likely losses in tax flows and what is the net overall position? It is a very simple, totally reasonable question and it...
- Finance Bill 2016: Report Stage (Resumed) and Final Stage (23 Nov 2016)
Joan Burton: Not necessarily.
- Finance Bill 2016: Report Stage (Resumed) and Final Stage (23 Nov 2016)
Joan Burton: They generally do not.
- Finance Bill 2016: Report Stage (Resumed) and Final Stage (23 Nov 2016)
Joan Burton: On Committee Stage, I raised a general query on ICAVs in respect of a number of reports in the case of the notorious sale of Clerys department store, where an ICAV was used by one of the key parties to the transaction and subsequently the company structure was divided and one of the entities that employed the workers was liquidated and that had no assets. As such, the workers' entitlements to...
- Finance Bill 2016: Report Stage (Resumed) and Final Stage (23 Nov 2016)
Joan Burton: If the person who owns the ICAV which sells an office block for €80 million is an Irish individual who is not tax resident onshore in Ireland but is tax resident in Malta, what will happen to his or her potential tax liability? It is a case that is in most of the media recently.
- Finance Bill 2016: Report Stage (Resumed) and Final Stage (23 Nov 2016)
Joan Burton: We have-----
- Finance Bill 2016: Report Stage (Resumed) and Final Stage (23 Nov 2016)
Joan Burton: I want to speak to the section.
- Finance Bill 2016: Report Stage (Resumed) and Final Stage (23 Nov 2016)
Joan Burton: I want to speak to the section.
- Finance Bill 2016: Report Stage (Resumed) and Final Stage (23 Nov 2016)
Joan Burton: I want to speak to the section. I refer to people who are non-resident for tax purposes and are owners or controllers-----
- Finance Bill 2016: Report Stage (Resumed) and Final Stage (23 Nov 2016)
Joan Burton: The Minister and I have discussed this matter on a number of occasions. His objection has been on the basis that not every country in the European Union was agreeable to this measure and, in particular, that the United Kingdom was opposed to it. In the context of Brexit and the fact that other countries in the European Union have moved towards the development of a financial transaction tax...
- Finance Bill 2016: Report Stage (Resumed) and Final Stage (23 Nov 2016)
Joan Burton: The amendment is extremely reasonable. It is basically a request for information of the kind that will ultimately be published in any event by the Revenue Commissioners. With regard to the requests of a number of Deputies to be allowed to go home early, the Minister for Finance could actually speed things up very considerably by simply clarifying the situation, as he did earlier in the...
- Finance Bill 2016: Report Stage (Resumed) and Final Stage (23 Nov 2016)
Joan Burton: Just briefly-----
- Finance Bill 2016: Report Stage (Resumed) and Final Stage (23 Nov 2016)
Joan Burton: There is a lot of information-----
- Finance Bill 2016: Report Stage (Resumed) and Final Stage (23 Nov 2016)
Joan Burton: I am not shouting.
- Finance Bill 2016: Report Stage (Resumed) and Final Stage (23 Nov 2016)
Joan Burton: This is part of the process into which Ireland entered with the OECD. It is important that we meet the standards set by the OECD and that we encourage the other OECD member states, which include many more countries than are in the EU, to produce transnational reports on companies that operate across a number of jurisdictions. It is important that such information be published. In some...
- Finance Bill 2016: Report Stage (Resumed) and Final Stage (23 Nov 2016)
Joan Burton: I move amendment No. 86:In page 67, between lines 21 and 22, to insert the following:“Report on relief from corporation tax for losses 25. The Minister shall within one month of the passing of this Act prepare and lay before Dáil Éireann a report on the offset of losses, carried forward from preceding accounting periods, for which relief is available in succeeding accounting...