Results 23,321-23,340 of 34,366 for speaker:Paschal Donohoe

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2017: Committee Stage (Resumed) (9 Nov 2017)

Paschal Donohoe: Yes.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2017: Committee Stage (Resumed) (9 Nov 2017)

Paschal Donohoe: I move amendment No. 70: In page 56, line 17, after "section 463" to insert "or 1129". These amendments seek to correct an omission from sections 59, 60 and 74 of the Bill, as published, in relation to a merger or division of companies carried out under the provisions of the Companies Act 2014. The Companies Act 2014 which was passed in June 2015 consolidated and amended all existing...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2017: Committee Stage (Resumed) (9 Nov 2017)

Paschal Donohoe: I move amendment No. 71: In page 56, to delete lines 35 to 39, and in page 57, to delete lines 1 to 5 and substitute the following: " "(11) In the case of— (a) a merger undertaken in accordance with Chapter 3 of Part 9 of the Companies Act 2014— (i) the resolution referred to in paragraph (a)(ii) of section 202(1)of that Act, in the case of a merger effected by way of the...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2017: Committee Stage (Resumed) (9 Nov 2017)

Paschal Donohoe: I move amendment No. 72: In page 57, line 14, after "Part 9" to insert "or Chapter 16 of Part 17".

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2017: Committee Stage (Resumed) (9 Nov 2017)

Paschal Donohoe: I move amendment No. 73: In page 57, line 19, after "References" where it firstly occurs, to insert "in this section".

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2017: Committee Stage (Resumed) (9 Nov 2017)

Paschal Donohoe: I move amendment No. 74: In page 58, to delete lines 27 to 29 and substitute the following: "(b) the successor company is a private company limited by shares, a designated activity company or a public limited company that is not an investment company within the meaning of section 2, 963 or 1001, respectively, of the Companies Act 2014.".

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2017: Committee Stage (Resumed) (9 Nov 2017)

Paschal Donohoe: I move amendment No. 75: In page 59, to delete lines 30 to 38 and substitute the following: " "(11) In the case of— (a) a merger undertaken in accordance with Chapter 3 of Part 9 of the Companies Act 2014— (i) the resolution referred to in paragraph (a)(ii) of section 202(1)of that Act, in the case of a merger effected by way of the summary approval procedure (within the...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2017: Committee Stage (Resumed) (9 Nov 2017)

Paschal Donohoe: With the Chairman's permission, I give notice that I may bring forward an amendment to section 58(2) on Report Stage.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2017: Committee Stage (Resumed) (9 Nov 2017)

Paschal Donohoe: It concerns taxpayer confidentiality.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2017: Committee Stage (Resumed) (9 Nov 2017)

Paschal Donohoe: It is my intention to bring forward an amendment on Report Stage to section 72 to complete the ratification of a double tax agreement with Kazakhstan and a tax information exchange agreement with Macau.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2017: Committee Stage (Resumed) (9 Nov 2017)

Paschal Donohoe: No.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2017: Committee Stage (Resumed) (9 Nov 2017)

Paschal Donohoe: Like the rest of our EU partners, Ireland adheres to the one-China policy. However, some EU member states have negotiated a tax agreement with Taiwan. My Department, in consultation with the Department of Foreign Affairs and Trade and the Revenue Commissioners, examined whether an agreement with equivalent effect to a tax agreement with Taiwan might be concluded in a manner consistent with...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2017: Committee Stage (Resumed) (9 Nov 2017)

Paschal Donohoe: Certainly.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2017: Committee Stage (Resumed) (9 Nov 2017)

Paschal Donohoe: I move amendment No. 84: In page 67, to delete lines 32 to 35 and substitute the following: "'division' means a division undertaken in accordance with Chapter 4 of Part 9 or, as the case may be, Chapter 17 of Part 17 of the Companies Act 2014; 'merger' means a merger undertaken in accordance with Chapter 3 of Part 9 or, as the case may be, Chapter 16 of Part 17 of the Companies Act 2014;".

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2017: Committee Stage (Resumed) (9 Nov 2017)

Paschal Donohoe: I move amendment No. 88: In page 94, to delete lines 5 and 6 and substitute the following: " At least 5 grams per 100 millilitres but less than 8 grams per 100 millitlitres €16.26 per hectolitre ". These amendments provide for a change to the rate of tax applying to sugar sweetened drinks as set out in Schedule 4 to the Finance Bill. The Schedule...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2017: Committee Stage (Resumed) (9 Nov 2017)

Paschal Donohoe: I move amendment No. 89: In page 94, to delete line 7 and substitute the following: " 8 grams or more per 100 millilitres €24.39 per hectolitre ".

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2017: Committee Stage (Resumed) (9 Nov 2017)

Paschal Donohoe: Before we conclude, I wish to clarify a matter that was raised earlier today with reference to amendment No. 59 tabled by Deputy Michael McGrath. The Minister of State, Deputy Michael D'Arcy, indicated that the forthcoming report on intermediary-type employment would address the issue of the tax treatment of expenses for contractors. That is not strictly correct as it will, in fact, look at...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2017: Committee Stage (Resumed) (9 Nov 2017)

Paschal Donohoe: We have Report Stage yet to come which will involve a lot more work, but I take the opportunity to acknowledge the huge efforts made by Deputies on Committee Stage.

Written Answers — Department of Public Expenditure and Reform: Public Sector Staff Retirements (9 Nov 2017)

Paschal Donohoe: An Interdepartmental Working Group, chaired by my Department was established in 2016 to examine the issues arising from prevailing retirement ages for workers in both the public and private sectors. This examination was in the context of the current age of entitlement to the State Pension and the scheduled increases to the State Pension age in 2021 and 2028.  The Group, whose...

Written Answers — Department of Public Expenditure and Reform: Budget 2018 (9 Nov 2017)

Paschal Donohoe: The approach that is being taken to develop a process of budget and policy proofing, as a means of advancing equality, reducing poverty and strengthening economic and social rights in line with the Programme for Partnership Government commitment, has been set out in a policy paper published by my Department on Budget day. This paper, entitled “Equality Budgeting – Proposed Next...