Results 6,361-6,380 of 27,945 for speaker:Michael McGrath

Written Answers — Department of Environment, Community and Local Government: Tenant Purchase Scheme Administration (10 Jun 2014)

Michael McGrath: 389. To ask the Minister for Environment, Community and Local Government when a new tenant purchase scheme will become operational; the way the discount on the market value of the property will be calculated; and if he will make a statement on the matter. [24312/14]

Written Answers — Department of Justice and Equality: Judicial Appointments (10 Jun 2014)

Michael McGrath: 426. To ask the Minister for Justice and Equality if her approval has been sought or is required for the appointment of an additional taxing master; if she satisfied with the current volume of case work being undertaken by the taxing masters; her plans to overhaul the current system; and if she will make a statement on the matter. [24693/14]

Written Answers — Department of Transport, Tourism and Sport: Superannuation Schemes (10 Jun 2014)

Michael McGrath: 595. To ask the Minister for Transport, Tourism and Sport being taken to resolve the major dispute involving the Irish airlines superannuation scheme; and if he will make a statement on the matter. [24704/14]

Written Answers — Department of Finance: Mortgage Arrears Rate (11 Jun 2014)

Michael McGrath: 37. To ask the Minister for Finance if the Central Bank of Ireland has any data on the split of the mortgage arrears between mortgage customers on a tracker interest rate and standard variable rate; and if he will make a statement on the matter. [24839/14]

Written Answers — Department of Finance: Mortgage Arrears Rate (11 Jun 2014)

Michael McGrath: 40. To ask the Minister for Finance if he will provide a split of the 762,454 PDH residential loan accounts as set out in the quarter 1 2014 Central Bank of Ireland mortgage arrears statistics between accounts on a variable rate, tracker rate and a fixed rate. [24862/14]

Written Answers — Department of Finance: Revenue Commissioners Audits (11 Jun 2014)

Michael McGrath: 38. To ask the Minister for Finance the number of Revenue Commissioner audits carried out in respect of self employed contractors, including those that operate through a company structure in 2013 and to date in 2014; if he will provide a breakdown of the profile of those contractors by sector in respect of completed audits; the number where the Revenue Commissioners has calculated that...

Written Answers — Department of Education and Skills: Ministerial Correspondence (11 Jun 2014)

Michael McGrath: 47. To ask the Minister for Education and Skills if he will follow up on correspondence (details supplied). [24822/14]

Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation: Reform of Global System of Corporation Tax: EU Commission and KPMG (11 Jun 2014)

Michael McGrath: I welcome our guests. On this morning’s announcement of the investigation into Apple in Ireland, is it correct that it will fall under the portfolio of the competition Commissioner, Joaquín Almunia, while Mr. Kermode works for the Directorate-General for Taxation and Customs Union?

Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation: Reform of Global System of Corporation Tax: EU Commission and KPMG (11 Jun 2014)

Michael McGrath: Mr. Kermode’s office would be involved, although state-aid rules fall under the competition directorate-general.

Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation: Reform of Global System of Corporation Tax: EU Commission and KPMG (11 Jun 2014)

Michael McGrath: They were named today.

Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation: Reform of Global System of Corporation Tax: EU Commission and KPMG (11 Jun 2014)

Michael McGrath: How long can we reasonably expect such an investigation to take? Can Mr. Kermode give us a background to similar investigations into tax rulings and transfer pricing?

Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation: Reform of Global System of Corporation Tax: EU Commission and KPMG (11 Jun 2014)

Michael McGrath: Where does authority rest for transfer pricing rules by which countries must abide and by which taxation authorities must ensure companies abide? Are they OECD transfer pricing rules? Where are they enshrined?

Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation: Reform of Global System of Corporation Tax: EU Commission and KPMG (11 Jun 2014)

Michael McGrath: Essentially what this probe is checking is whether Ireland has correctly applied the OECD transfer pricing rules on its tax treatment of one company.

Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation: Reform of Global System of Corporation Tax: EU Commission and KPMG (11 Jun 2014)

Michael McGrath: That is the issue. What are the possible outcomes of this investigation? I presume the Commission can conclude there is no case to answer or make other conclusions. What are the possible conclusions? What are the consequences of these conclusions?

Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation: Reform of Global System of Corporation Tax: EU Commission and KPMG (11 Jun 2014)

Michael McGrath: I wish to ask Mr. Lynch about base erosion and profit shifting, BEPS. He made the point it is important it is not hijacked by national or sectional interests. The reality is every country will consider BEPS through the prism of its own national self-interest. This is the reality of the world in which we live. In general, does Mr. Lynch view BEPS as a threat to or opportunity for Ireland?...

Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation: Reform of Global System of Corporation Tax: EU Commission and KPMG (11 Jun 2014)

Michael McGrath: With regard to the mechanics of BEPS, what is the process for final decision-making? It is being driven by the G20 and the OECD but how many countries are directly involved in BEPS and the negotiations? What are the requirements for decision-making? Is it unanimity or majority? What are the mechanics of the applicability of decisions to all countries when we get to the end game of BEPS?

Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation: Reform of Global System of Corporation Tax: EU Commission and KPMG (11 Jun 2014)

Michael McGrath: It all sounds fairly opaque to be honest. Does the European Union speak with one voice at the BEPS table or will countries, based on their national perspective, be able to decide whether they agree with specific proposals, step out of the process and not be bound by ultimate decisions? The Chairman asked about the role of the European Commission in BEPS. On the issue of the EU speaking...

Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation: Reform of Global System of Corporation Tax: EU Commission and KPMG (11 Jun 2014)

Michael McGrath: Regarding the issues of harmful tax practices, which Mr. Kermode referred to quite a bit, and acceptable tax competition, is the 10% patent box initiative introduced by our nearest neighbour, the UK, the subject of a probe by the Directorate General for Taxation and Customs Union?

Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation: Reform of Global System of Corporation Tax: EU Commission and KPMG (11 Jun 2014)

Michael McGrath: If it is deemed incompatible by the code group, where will the process go?

Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation: Reform of Global System of Corporation Tax: EU Commission and KPMG (11 Jun 2014)

Michael McGrath: I thank Mr. Kermode.