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Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed)
(22 Feb 2018)

Catherine Connolly: I understand that. I only wanted to get it clear in my own head. It was accepted that the company was stateless. The company that took in most of the profit would pay tax nowhere. Is that right? Take it away from Apple, call it Orange, or anything Mr. Cody likes. In other words, other companies could have been doing exactly the same.

Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed)
(22 Feb 2018)

Catherine Connolly: I am not asking-----

Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed)
(22 Feb 2018)

Catherine Connolly: I will. Okay.

Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed)
(22 Feb 2018)

Catherine Connolly: Mr. Keegan presented a paper this morning and updated us. He was a fairly neutral person when he set out, taking ASI as an example, that the ruling allowed a split of the profits recognised by ASI in Ireland. The majority of profits were allocated to a head office within ASI with the remainder and so on, and Irish corporation tax was applied to the profits of the Irish branch. The head...

Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed)
(22 Feb 2018)

Catherine Connolly: No, that is-----

Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed)
(22 Feb 2018)

Catherine Connolly: That is okay.

Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed)
(22 Feb 2018)

Catherine Connolly: I will go back to a general point. Before all things changed utterly in Ireland, am I wrong in saying other companies were doing exactly this? They had head companies that were stateless. Is that right? That has changed completely.

Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed)
(22 Feb 2018)

Catherine Connolly: I know and Mr. Cody is very consistent about that and I am not questioning it. My question is addressed to anybody here. Were other companies doing the same thing, or could they have been? Under the existing law in Ireland there could be a stateless company getting most of the profit and not paying tax anywhere. Am I wrong?

Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed)
(22 Feb 2018)

Catherine Connolly: No, I do not want to know about the change. I know there has been a change. I want to know the position then. Were companies doing this and were they allowed to do it before the changes came in? Is that a difficult question?

Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed)
(22 Feb 2018)

Catherine Connolly: No questions were asked because there was no need to ask questions under Irish law at the time.

Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed)
(22 Feb 2018)

Catherine Connolly: Or no country, more to the point. It is not the difference between different countries but between a country and no country.

Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed)
(22 Feb 2018)

Catherine Connolly: I will not hammer the point. I have made it. My last point was about residency. Could Mr. Cody please talk me through the residency conditions of 183 days? How do we get the information? Do we know how many individuals are benefiting from the rule or are outside it? Could he put an individual's tax residence in context for me?

Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed)
(22 Feb 2018)

Catherine Connolly: Yes, and clearly it is 183 days or more.

Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed)
(22 Feb 2018)

Catherine Connolly: I just want Mr. Cody to put it in context.

Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed)
(22 Feb 2018)

Catherine Connolly: What are the numbers?

Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed)
(22 Feb 2018)

Catherine Connolly: That is what I am wondering.

Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed)
(22 Feb 2018)

Catherine Connolly: How does Revenue do that if it does not know?

Leaders' Questions (27 Feb 2018)

Catherine Connolly: Almost two years ago to the day, with like-minded colleagues on this side of the House, I was given a mandate to enter the Dáil and effect change in dealing with a number of critical issues, including health, housing and public transport. We entered the Dáil knowing that the health service was in disarray, under pressure and bursting at the seams. That is what led to the setting...

Leaders' Questions (27 Feb 2018)

Catherine Connolly: I do not know how to express my disappointment at the Taoiseach's reply. Two theatres have been out of action since September of last year. The Taoiseach has been repeating the same type of response for the past number of months. A clinical review has been carried out. The clinical review has said the current design does not meet current surgical standards which begs the question why it...

Written Answers — Department of Public Expenditure and Reform: Freedom of Information Remit (27 Feb 2018)

Catherine Connolly: 196. To ask the Minister for Public Expenditure and Reform if organisations (details supplied) are covered by the Freedom of Information Act 2014; and if he will make a statement on the matter. [9549/18]

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