Results 5,341-5,360 of 16,492 for speaker:Ciarán Lynch

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Insolvency Service of Ireland: Discussion (17 Jul 2013)

Ciarán Lynch: I thank Mr. O'Connor for coming before the committee this afternoon for what was a very comprehensive presentation. I very much appreciate the way in which he engaged with the committee members with a very open and frank position that was not overstated in terms of his own goals and how he will achieve them. It is important that people hear the measured tones with which he engaged with us...

Written Answers — Department of Education and Skills: Student Grant Scheme Eligibility (18 Jul 2013)

Ciarán Lynch: 224. To ask the Minister for Education and Skills if he will review the refusal of a Student Universal Support Ireland grant to a person (details supplied) in County Cork in view of the circumstances; and if he will make a statement on the matter. [36233/13]

Written Answers — Department of Health: Nursing Homes Support Scheme Appeals (18 Jul 2013)

Ciarán Lynch: 668. To ask the Minister for Health when a determination will be made on an appeal under the fair deal scheme in respect of a person (details supplied) in County Cork; and if he will make a statement on the matter. [36080/13]

Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation: Global Taxation Architecture: Discussion with Director of the OECD Centre for Tax Policy and Administration (23 Jul 2013)

Ciarán Lynch: I welcome Mr. Pascal Saint-Amans, director of the OECD Centre for Tax Policy and Administration. The format of the meeting will be that Mr. Saint-Amans will make his opening remarks and we will then have a question-and-answer session. Before we commence business and given that we are on a live audiovisual link, I remind members, witnesses and those in the gallery that all mobile telephones...

Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation: Global Taxation Architecture: Discussion with Director of the OECD Centre for Tax Policy and Administration (23 Jul 2013)

Ciarán Lynch: I thank Mr. Saint-Amans. I wish to provide Mr. Saint-Amans with an idea as to how we will proceed. I will begin by asking some questions and then each of the main spokespersons of the different parties will have ten minutes in which to make their opening contributions. I understand Mr. Saint-Amans will be with us for a maximum of two hours. On that basis, I will divide the remaining time...

Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation: Global Taxation Architecture: Discussion with Director of the OECD Centre for Tax Policy and Administration (23 Jul 2013)

Ciarán Lynch: With that thought in mind - that the organisation is not about harmonisation and creating the same system right across the European Union - and bearing in mind that one of the cornerstones of the Irish economy has been our 12.5% corporation tax rate, about which there has been a great deal of confusion, whether deliberate of unintentional, some countries are currently coming up with regimes...

Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation: Global Taxation Architecture: Discussion with Director of the OECD Centre for Tax Policy and Administration (23 Jul 2013)

Ciarán Lynch: I thank Mr. Saint-Amans. To move on to another area, much publicity in recently times has involved US multinationals and there have been a number of hearings in Washington and also some hearings in London concerning taxation and US multinationals. In Mr. Saint-Amans's opinion, how does the US view the BEPS, base erosion profit shifting, model?

Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation: Global Taxation Architecture: Discussion with Director of the OECD Centre for Tax Policy and Administration (23 Jul 2013)

Ciarán Lynch: What is Mr. Saint-Amans's interpretation of it?

Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation: Global Taxation Architecture: Discussion with Director of the OECD Centre for Tax Policy and Administration (23 Jul 2013)

Ciarán Lynch: I thank Mr. Saint-Amans. I wish to suspend for one or two minutes, as there is a technical glitch. We will drop the call for a moment, as we are hearing audio from Mr. Saint-Amans but we are not getting a picture.

Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation: Global Taxation Architecture: Discussion with Director of the OECD Centre for Tax Policy and Administration (23 Jul 2013)

Ciarán Lynch: I thank Mr. Saint-Amans for his patience. Just before the brief interruption I invited Deputy Michael McGrath to ask him a few questions. He has ten minutes.

Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation: Global Taxation Architecture: Discussion with Director of the OECD Centre for Tax Policy and Administration (23 Jul 2013)

Ciarán Lynch: I call Deputy Liam Twomey, who has two minutes to speak.

Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation: Global Taxation Architecture: Discussion with Director of the OECD Centre for Tax Policy and Administration (23 Jul 2013)

Ciarán Lynch: We might allow Mr. Saint-Amans to respond and the Deputy can put other questions to him later.

Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation: Global Taxation Architecture: Discussion with Director of the OECD Centre for Tax Policy and Administration (23 Jul 2013)

Ciarán Lynch: We will suspend the sitting until we re-establish contact with Mr. Saint-Amans. We are over time also, but I will bring Deputy Twomey back in shortly.

Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation: Global Taxation Architecture: Discussion with Director of the OECD Centre for Tax Policy and Administration (23 Jul 2013)

Ciarán Lynch: We are back in business. Before calling Deputy Doherty, I wish to thank Deputy Twomey for his contribution.

Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation: Global Taxation Architecture: Discussion with Director of the OECD Centre for Tax Policy and Administration (23 Jul 2013)

Ciarán Lynch: I will bring Deputy Twomey back in later if we have time. I now call Deputy Doherty who has ten minutes.

Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation: Global Taxation Architecture: Discussion with Director of the OECD Centre for Tax Policy and Administration (23 Jul 2013)

Ciarán Lynch: To clarify that, Ireland does not have tax treaties with the Caribbean tax havens. Is that correct? Is it Mr. Saint-Amans's understanding that there is no Irish agreement with any tax haven in the Caribbean?

Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation: Global Taxation Architecture: Discussion with Director of the OECD Centre for Tax Policy and Administration (23 Jul 2013)

Ciarán Lynch: Is there a Dutch arrangement with the Caribbean states in respect of how tax is held or not held?

Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation: Global Taxation Architecture: Discussion with Director of the OECD Centre for Tax Policy and Administration (23 Jul 2013)

Ciarán Lynch: So there is a historical context with the Netherlands and the Caribbean which is completely different to Ireland's relationship with the Caribbean?

Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation: Global Taxation Architecture: Discussion with Director of the OECD Centre for Tax Policy and Administration (23 Jul 2013)

Ciarán Lynch: I thank Deputy Boyd Barrett. Before moving to the second round of questions, I will summarise the position. What I am hearing from Mr. Saint-Amans in response to the committee's questions is that the kernel of global taxation of multinational enterprise profits is the balance between taxation at source and that of residency, and those two different areas are ultimately where the dilemma...

Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation: Global Taxation Architecture: Discussion with Director of the OECD Centre for Tax Policy and Administration (23 Jul 2013)

Ciarán Lynch: Mr. Saint-Amans's report states on page 8 that "These developments have opened up opportunities for MNEs to greatly minimise their tax burden", and that, ultimately, Governments are harmed, taxpayers are harmed and businesses are harmed. Will Mr. Saint-Amans expand on those three points?