Results 3,721-3,740 of 6,454 for speaker:Gerald Nash

Ceisteanna - Questions - Ceisteanna ar Sonraíodh Uain Dóibh - Priority Questions: Tax Code (21 Sep 2021)

Gerald Nash: We should all be shamed by what we read last week. After the Minister learned of the single malt tax dodge in 2018, he moved to close the structure down. The Minister said in 2018 that the Ireland-Malta tax agreement would "eliminate any remaining concerns about such structures". Thanks to Christian Aid, we now know a knock-off version of the single malt is still available. Did the...

Ceisteanna - Questions - Ceisteanna ar Sonraíodh Uain Dóibh - Priority Questions: Tax Code (21 Sep 2021)

Gerald Nash: I find it hard to understand or accept that the agreement is working in the way in which the Minister intended. The Minister of State, Deputy Fleming, responded to me in the Dáil last week and informed me that "One case is being discussed and the Revenue is keeping a close eye on that". What precisely was meant by that? Can the Minister confirm to the House that there are no other...

Ceisteanna - Questions - Ceisteanna ar Sonraíodh Uain Dóibh - Priority Questions: Tax Code (21 Sep 2021)

Gerald Nash: I would be interested in establishing, insofar as the Minister can, what kind of prior knowledge Revenue had of this kind of arrangement? Has it signed off on it? Generally speaking, to the best of my knowledge and experience, Revenue would have knowledge of arrangements of this nature. Given the scale of the company, one would imagine Revenue keeps a very close eye on these kinds of...

Ceisteanna Eile - Other Questions: Tax Code (21 Sep 2021)

Gerald Nash: 8. To ask the Minister for Finance his position in respect of the OECD corporation tax reform process; and if he will make a statement on the matter. [44840/21]

Ceisteanna Eile - Other Questions: Tax Code (21 Sep 2021)

Gerald Nash: Amid all the noise on global corporation tax reform and the process, it is appropriate at this stage that the Minister would update the House on his engagement with the OECD on the global corporation tax process. He will be aware from the Labour Party submission to his Department's public consultation process, a process I called for and that I welcome, that our considered assessment is the...

Ceisteanna Eile - Other Questions: Tax Code (21 Sep 2021)

Gerald Nash: I thank the Minister for that reply. I have some appreciation of the situation he is in and I genuinely believe he believes the decision at this stage not to sign up formally to pillar 2 of the process is, as he sees it, in the national interest. We have two different, competing perspectives in terms of what the national interest is. That is informed, I believe, by our different political...

Ceisteanna Eile - Other Questions: Tax Code (21 Sep 2021)

Gerald Nash: I thank the Minister for further clarifying his position, and that is what I understood it to be. 9 o’clock My preference would have been that the State would have signalled our intention to fully sign up and explicitly support pillar 2 for a range of different reasons. I fear, because of the continued delay in us committing to signing up to pillar 2 - I appreciate the unknowns...

Residential Tenancies (Tenants' Rights) Bill 2021: Second Stage [Private Members] (22 Sep 2021)

Gerald Nash: I am very proud to wrap up this debate on the first legislation that Deputy Bacik has introduced to this House as a new Member. It is grounded very much in a history of progressive legislation that she has introduced in the Oireachtas that is designed to improve the lives of the many, as this legislation does. We know that precarious housing leads to precarious lives, a precarious...

Written Answers — Department of Finance: Tax Strategy Group (21 Sep 2021)

Gerald Nash: 29. To ask the Minister for Finance the status of the publication of the tax strategy group papers; and if he will make a statement on the matter. [44842/21]

Written Answers — Department of Finance: Budget 2022 (21 Sep 2021)

Gerald Nash: 39. To ask the Minister for Finance his views on the pre-budget letter of the Governor of the Central Bank and the pre-budget submission by IFAC; and if he will make a statement on the matter. [44841/21]

Written Answers — Department of Finance: Budget 2022 (21 Sep 2021)

Gerald Nash: 46. To ask the Minister for Finance his views on the opinion expressed in the interim pre-budget report 2022 of the Committee on Budgetary Oversight that pension-related tax expenditures should be considered as part of the wider reform of the pension system; and if he will make a statement on the matter. [44843/21]

Written Answers — Department of Finance: Tax Avoidance (21 Sep 2021)

Gerald Nash: 185. To ask the Minister for Finance if his attention has been drawn to the fact that a company (details supplied) has been using a structure similar to the single malt tax avoidance structure to minimise its corporation tax bill; if the company received any assurances on the operation of this single malt type structure from the Revenue Commissioners; if his attention has been further drawn...

Written Answers — Department of Finance: Tax Avoidance (21 Sep 2021)

Gerald Nash: 186. To ask the Minister for Finance the assessment that has been carried out of the use for tax purposes of Irish registered companies tax resident in Malta since the signing of the Ireland-Malta Competent Authority Agreement in 2018 (details supplied); and if he will make a statement on the matter. [44891/21]

Written Answers — Department of Finance: Tax Avoidance (21 Sep 2021)

Gerald Nash: 187. To ask the Minister for Finance the actions he plans to take to finally and permanently end the use of single malt style arrangements (details supplied); and if he will make a statement on the matter. [44892/21]

Written Answers — Department of Finance: Tax Avoidance (21 Sep 2021)

Gerald Nash: 188. To ask the Minister for Finance the assessment that has been made of the use for tax purposes of Irish registered companies tax resident in other tax treaty partner countries besides Malta since the residency rule changes in the Finance Act 2014 came into force on 31 December 2020; and if he will make a statement on the matter. [44893/21]

Written Answers — Department of Finance: Tax Avoidance (21 Sep 2021)

Gerald Nash: 189. To ask the Minister for Finance his views on whether the impact of Ireland's tax system on poorer countries continues to be insignificant as suggested by a spill over analysis conducted by his Department in 2014; his plans to conduct an updated spill over analysis in view of these revelations to update and accurately assess the impact of Ireland's tax system on poorer countries in view...

Written Answers — Department of Finance: Tax Avoidance (21 Sep 2021)

Gerald Nash: 190. To ask the Minister for Finance his views on whether the use of a single malt scheme by a company (details supplied) is consistent with Ireland's long-standing commitment to equitable international development; and if he will make a statement on the matter. [44895/21]

Written Answers — Department of Finance: Covid-19 Pandemic Supports (21 Sep 2021)

Gerald Nash: 65. To ask the Minister for Finance his views on a recent study (details supplied) which suggests that 86% of workers who received the temporary wage subsidy scheme are now faced with a tax liability and that 75% of those who received the pandemic unemployment payment are faced with a tax liability; the number of persons who availed of the temporary wage subsidy scheme and pandemic...

Written Answers — Department of Transport, Tourism and Sport: Public Transport (21 Sep 2021)

Gerald Nash: 127. To ask the Minister for Transport, Tourism and Sport the status of his latest discussions with the NTA with a view to obtaining approval for the implementation of a more flexible taxsaver product; his views on whether a flexible taxsaver product is required in view of a flexible return to offices in the coming months; the status of his discussion with the Department of Finance regarding...

Written Answers — Department of Transport, Tourism and Sport: Public Transport (21 Sep 2021)

Gerald Nash: 128. To ask the Minister for Transport, Tourism and Sport the estimated cost to the Exchequer of the introduction of a propose flexible taxsaver product to account for the shift to blended working; and if he will make a statement on the matter. [44500/21]