Results 18,501-18,520 of 32,983 for speaker:Paschal Donohoe

Written Answers — Department of Public Expenditure and Reform: Departmental Reports (2 Jul 2019)

Paschal Donohoe: The information requested by the Deputy is set out in the following table: Document Title Year Published Corporate Governance Framework 2016 Statement of Strategy 2016 -2019 2016 Business Plan 2016 2016 Public Service ICT Strategy Action Plan 2016 Report of the Interdepartmental Group on Fuller Working Lives 2016 Further Revised Estimates 2016 Supplementary Estimates for Public...

Written Answers — Department of Public Expenditure and Reform: Public Procurement Regulations (2 Jul 2019)

Paschal Donohoe: As part of the ongoing reform of Ireland’s capital management systems, the Office of Government Procurement is conducting a review of construction procurement and the Department of Public Expenditure and Reform is reviewing the Public Spending Code. The purpose of these reviews is to strengthen the existing guidance to better align with the realities of project delivery and with a...

Written Answers — Department of Public Expenditure and Reform: National Broadband Plan (2 Jul 2019)

Paschal Donohoe: I propose to take Questions Nos. 235 and 236 together. Responsibility for the National Broadband Plan rests with my colleague, the Minister for Communications, Climate Action and Environment. His Department is the Sponsoring Agency for the project, while Government is the Sanctioning Authority. The Public Spending Code is the set of rules and procedures that are in place to support...

Written Answers — Department of Public Expenditure and Reform: Civil Service Staff Data (2 Jul 2019)

Paschal Donohoe: As the Deputy will be aware, the Public Appointments Service is an independent, statutory body which provides professional recruitment and selection services to the Civil and Public Service. Vacancies are filled as and when required by employing Departments. Please see breakdown below. All Year Summer Donegal 73 14

Written Answers — Department of Public Expenditure and Reform: Public Sector Staff Recruitment (2 Jul 2019)

Paschal Donohoe: As the Deputy will be aware, the Public Appointments Service is an independent, statutory body which provides professional recruitment and selection services to the Civil and Public Service. Interviews for the Donegal summer panel took place in Dublin in May 2019 due to logistical reasons and board member availability.

Written Answers — Department of Public Expenditure and Reform: Public Sector Staff Recruitment (2 Jul 2019)

Paschal Donohoe: As the Deputy will be aware, the Public Appointments Service is an independent, statutory body which provides professional recruitment and selection services to the Civil and Public Service. Interviews for the Donegal all year panel took place in Donegal in March 2019 and vacancies were filled as and when required by employing Departments.

Written Answers — Department of Agriculture, Food and the Marine: VAT Rate Application (2 Jul 2019)

Paschal Donohoe: The VAT rating of goods and services is subject to EU VAT law, with which Irish VAT law must comply. In accordance with Irish VAT legislation, slurry spreading equipment is liable to VAT at the standard rate, currently 23%, and there is no discretion, under the Directive, to exempt these goods from VAT. I am advised by the Revenue Commissioners that farmers may elect to register for VAT...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Double Taxation Relief Orders 2019, Swiss Confederation and Kingdom of the Netherlands (2 Jul 2019)

Paschal Donohoe: I am pleased to be here to bring two draft Government orders before the committee giving force of law in Ireland to a new replacement double taxation agreement with the Netherlands and a new protocol to the existing double taxation agreement with Switzerland. The new double taxation agreement with the Netherlands was signed by the Minister of State, Deputy O'Donovan, on behalf of Ireland and...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Double Taxation Relief Orders 2019, Swiss Confederation and Kingdom of the Netherlands (2 Jul 2019)

Paschal Donohoe: As our negotiations with the Netherlands were so well advanced before the OECD's work was concluded, it was felt it would be more prompt to conclude the agreement by way of ratifying the OECD changes in the agreement, whereas the work with the Swiss authorities took place at a later stage. Therefore, we believe the best way to progress it is via a protocol.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Double Taxation Relief Orders 2019, Swiss Confederation and Kingdom of the Netherlands (2 Jul 2019)

Paschal Donohoe: Yes.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Double Taxation Relief Orders 2019, Swiss Confederation and Kingdom of the Netherlands (2 Jul 2019)

Paschal Donohoe: The answer to the Deputy's first question is "Yes". On the DTA with Germany, it requested that we conclude our negotiations with it bilaterally and then make the changes in a manner similar to that employed in the Dutch model. We will include the changes in the treaty rather than via a multilateral convention.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Double Taxation Relief Orders 2019, Swiss Confederation and Kingdom of the Netherlands (2 Jul 2019)

Paschal Donohoe: The only other change that should be highlighted is that the new double tax agreement now encompasses modern OECD provisions, as well as reflecting Irish or Dutch measures that were agreed to bilaterally. The new double tax agreement is fully compliant with the minimum standards under the OECD base erosion project, as well as incorporating a number of other measures recommended under the...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Double Taxation Relief Orders 2019, Swiss Confederation and Kingdom of the Netherlands (2 Jul 2019)

Paschal Donohoe: I thank the Deputy, who will appreciate why I will not comment on the affairs of any particular taxpayer or commentary about them. The Deputy asked if the ratification of this treaty would change tax laws for copyright or any earnings from music. I do not believe they will although I do not have information in front of me about how the Netherlands taxes copyright or income from music. ...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Double Taxation Relief Orders 2019, Swiss Confederation and Kingdom of the Netherlands (2 Jul 2019)

Paschal Donohoe: I do not believe that the use of double taxation agreements in the past was a key reason the behaviour that the Deputy refers to happened. This agreement is important with regard to how we will deal with this kind of issue in the future. I draw the Deputy's attention to a number of elements of the agreement that I believe will be important in how we deal with this issue in the future. The...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Double Taxation Relief Orders 2019, Swiss Confederation and Kingdom of the Netherlands (2 Jul 2019)

Paschal Donohoe: Regarding whether there are issues in other treaties, there are better standards that all treaties need to implement and if we do not do it bilaterally, where we involve both countries, such as with Germany, the ratification of the multilateral instrument will bring everybody into line. I do not believe these treaties were the cause of the problem in the past. I believe the bigger issue was...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Double Taxation Relief Orders 2019, Swiss Confederation and Kingdom of the Netherlands (2 Jul 2019)

Paschal Donohoe: As I said in answer to an earlier question, I will not comment on the tax affairs of a particular company or individual. We will update the double taxation agreement, DTA, between Ireland and Luxembourg via the multilateral convention.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Double Taxation Relief Orders 2019, Swiss Confederation and Kingdom of the Netherlands (2 Jul 2019)

Paschal Donohoe: No, I do not. I have had engagement with the Dutch finance Minister and I have heard him speak about these issues. Like me, he is a finance Minister in a small open economy and he is very familiar with the need for domestic tax law and corporate tax policy to meet new and different standards. Along with Ireland, he is involved in the work of the OECD in this regard.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Double Taxation Relief Orders 2019, Swiss Confederation and Kingdom of the Netherlands (2 Jul 2019)

Paschal Donohoe: It is not a description of Switzerland that I would share or use. The other feature that all the economies to which the Deputy refers have is that they are small. I do not believe that competitiveness in the use of tax policy is only the prerogative of large countries but, I as I have argued in this committee in the past, I accept that big and small economies alike need to adjust policies...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Double Taxation Relief Orders 2019, Swiss Confederation and Kingdom of the Netherlands (2 Jul 2019)

Paschal Donohoe: The Deputy may be about to take me on a tour of the world. The Commissioner, Mr. Moscovici, would say that no country in the European Union meets the global criteria for a tax haven.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Double Taxation Relief Orders 2019, Swiss Confederation and Kingdom of the Netherlands (2 Jul 2019)

Paschal Donohoe: In the case of Switzerland, neither side has identified the need to renegotiate the double taxation agreement. The existing treaty with Switzerland is one of Ireland's oldest but the protocol to it, signed in 2012, implemented key provisions in respect of OECD standards. Furthermore, it made important amendments to reflect changes in our respective laws. Given the fact that the treaty was...