Results 13,901-13,920 of 27,945 for speaker:Michael McGrath

Written Answers — Department of Finance: Tax Code (7 Feb 2017)

Michael McGrath: 189. To ask the Minister for Finance when NAMA started using the section 110 tax structure; the purpose of NAMA using this structure; and if he will make a statement on the matter. [6043/17]

Written Answers — Department of Finance: Tax Code (7 Feb 2017)

Michael McGrath: 190. To ask the Minister for Finance if he will provide an estimate for each year that NAMA was using the section 110 tax structure of the amount of corporation tax it saved as a result; and if he will make a statement on the matter. [6044/17]

Written Answers — Department of Finance: Tax Code (7 Feb 2017)

Michael McGrath: 191. To ask the Minister for Finance the details of the approval process within NAMA of the use of the section 110 tax structure; if the attention of the NAMA board was drawn to the use of it and if it approved the structure; and if he will make a statement on the matter. [6045/17]

Written Answers — Department of Finance: Tax Code (7 Feb 2017)

Michael McGrath: 192. To ask the Minister for Finance when his attention was drawn to the fact that NAMA was using the section 110 tax structure; and if he will make a statement on the matter. [6046/17]

Written Answers — Department of Finance: Tax Code (7 Feb 2017)

Michael McGrath: 193. To ask the Minister for Finance if his attention has been drawn to whether any other State bodies or agencies, apart from NAMA, under his Department's remit have been using the section 110 tax structure; and if he will make a statement on the matter. [6047/17]

Written Answers — Department of Housing, Planning, Community and Local Government: Mortgage to Rent Scheme (7 Feb 2017)

Michael McGrath: 278. To ask the Minister for Housing, Planning, Community and Local Government if he will address a matter (details supplied) raised in correspondence regarding the terms of the mortgage to rent scheme; and if he will make a statement on the matter. [5745/17]

Written Answers — Department of Foreign Affairs and Trade: Brexit Issues (7 Feb 2017)

Michael McGrath: 337. To ask the Minister for Foreign Affairs and Trade the composition of the European Union's team that will be engaged in the Brexit negotiations; and if representatives of the Government will be directly involved in those negotiations. [6024/17]

Written Answers — Department of Foreign Affairs and Trade: Brexit Issues (7 Feb 2017)

Michael McGrath: 338. To ask the Minister for Foreign Affairs and Trade if the final terms of the United Kingdom's departure from the European Union will need to be ratified by Dáil Éireann. [6025/17]

Written Answers — Department of Foreign Affairs and Trade: Humanitarian Aid (7 Feb 2017)

Michael McGrath: 348. To ask the Minister for Foreign Affairs and Trade if the Government has been approached to provide funding for a programme (details supplied); the position of the Government on this issue if approached; and if he will make a statement on the matter. [5952/17]

Written Answers — Department of Public Expenditure and Reform: Public Sector Staff Sick Leave (7 Feb 2017)

Michael McGrath: 356. To ask the Minister for Public Expenditure and Reform if he will address a query (details supplied) regarding the policy on sick leave for public servants; and if he will make a statement on the matter. [5441/17]

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: EU State Aid Investigations into Tax Rulings (resumed) (7 Feb 2017)

Michael McGrath: Mr. Redmond used some fairly strong language about second guessing taxation decisions in a retrospective fashion. He also spoke of tax certainty. The Commission announced the decision back in August. Has it had an impact on sentiment or on the way US multinationals view Ireland with regard to tax certainty or the integrity of Revenue?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: EU State Aid Investigations into Tax Rulings (resumed) (7 Feb 2017)

Michael McGrath: There has been no discernible impact on how Ireland is viewed. Mr. Redmond has not heard of any change in the way Ireland is regarded as a place for foreign direct investment.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: EU State Aid Investigations into Tax Rulings (resumed) (7 Feb 2017)

Michael McGrath: Mr. Clarken advocates the need for a truly international organisation to advance the cause of tax justice. He suggested the UN, saying that the OECD and EU are not the appropriate bodies to resolve the issue of legal corporate tax avoidance. What of the substance of the OECD's base erosion and profit shifting, BEPS, initiative? Irrespective of the fact that, although it is not global, the...

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: EU State Aid Investigations into Tax Rulings (resumed) (7 Feb 2017)

Michael McGrath: If the developing countries had been involved in the process from the outset, how would the substance of what has been agreed be different? I understand Mr. Clarken's point, in that those countries are being asked to join something in which they did not have a role in designing. That is fair enough, but if they had been, what would be wrong with the BEPS project and its objectives and...

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: EU State Aid Investigations into Tax Rulings (resumed) (7 Feb 2017)

Michael McGrath: Will Mr. Keegan comment on the issue of profit shifting that Mr. Clarken raised in his opening statement? Mr. Keegan is the expert on tax law. When I examine how profits move from one jurisdiction to another, it always seems to involve transfer pricing and royalty payments for intellectual property, with the profits ending up in countries where there is practically no tax to be paid....

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: EU State Aid Investigations into Tax Rulings (resumed) (7 Feb 2017)

Michael McGrath: In terms of the ability of a large multinational to design its corporate tax structure and engineer its affairs in a manner whereby profits can be moved along the chain to end up in a country where no tax is paid, let us say a true tax haven, is there still too much flexibility through the royalty payment process where there is no underlying economic rationale for the transfer pricing...

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: EU State Aid Investigations into Tax Rulings (resumed) (7 Feb 2017)

Michael McGrath: Will BEPS resolve it?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: EU State Aid Investigations into Tax Rulings (resumed) (7 Feb 2017)

Michael McGrath: Dr. Stewart went into the Apple issue in some detail. I thank him for that. He is a strong advocate for tax justice. Emerging from this case is the scenario whereby all of Apple's profits outside of the Americas - approximately 60% of its global profits - should have been subject to tax in Ireland as opposed to all of the other countries where Apple had operations and its products were...

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: EU State Aid Investigations into Tax Rulings (resumed) (7 Feb 2017)

Michael McGrath: Yes.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: EU State Aid Investigations into Tax Rulings (resumed) (7 Feb 2017)

Michael McGrath: In the case of Apple, is it Dr. Stewart's view that the money was legally owed to Ireland because of the tax structure that was used, but in terms of economic substance it should not be paid to Ireland as many other countries would have a legitimate claim on a share of it?