Results 27,321-27,340 of 35,894 for speaker:Pearse Doherty

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Double Taxation Agreements: Minister of State at the Department of Finance (24 Sep 2014)

Pearse Doherty: That is not the case when the Minister of State brings before us treaties that do not include the spirit of what the OECD is looking for in terms of spontaneous information exchange. The Minister of State's commentary in terms of Ireland wanting to be a leader in this area and its having been to the fore on this matter would be matched if the agreements before us today were more robust in...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Double Taxation Agreements: Minister of State at the Department of Finance (24 Sep 2014)

Pearse Doherty: It is leading and following at the same time.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Double Taxation Agreements: Minister of State at the Department of Finance (24 Sep 2014)

Pearse Doherty: There is nothing to prevent the Government following the UN model. Did the Department or the Minister consider the option of the UN model?

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Double Taxation Agreements: Minister of State at the Department of Finance (24 Sep 2014)

Pearse Doherty: Would it be the Department's view that the UN model would be of benefit to Botswana as a developing country?

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Double Taxation Agreements: Minister of State at the Department of Finance (24 Sep 2014)

Pearse Doherty: I appreciate that. The exchange of information has been referenced earlier in terms of the plans of the OECD. Those plans incorporate spontaneous information exchange and a move towards multilateral tax treaties. Why does the Government pursue bilateral agreements with countries that do not involve the spontaneous exchange of information?

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Double Taxation Agreements: Minister of State at the Department of Finance (24 Sep 2014)

Pearse Doherty: The Minister of State mentions the standards are not in place. Is he saying no double taxation treaty has provision for spontaneous information exchanges that we can replicate?

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Double Taxation Agreements: Minister of State at the Department of Finance (24 Sep 2014)

Pearse Doherty: My question is not whether we are compliant. Ireland has rightly supported the OECD plans for spontaneous information exchange. In the future, these double taxation treaties, which are intended to be multilateral, will have spontaneous information exchange. Today, what is presented to the committee does not include spontaneous information exchange. This is operating in other jurisdictions....

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Double Taxation Agreements: Minister of State at the Department of Finance (24 Sep 2014)

Pearse Doherty: Is the current test not that the information is foreseeably useful in the future? It is not a case of spontaneous information exchange as envisaged by the OECD BEPS programme.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Double Taxation Agreements: Minister of State at the Department of Finance (24 Sep 2014)

Pearse Doherty: Is the Minister of State telling the committee that spontaneous information exchanges are part of the agreement between Botswana and Ireland?

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Double Taxation Agreements: Minister of State at the Department of Finance (24 Sep 2014)

Pearse Doherty: That is not the question. Clearly exchange of information is part of this double taxation treaty. Spontaneous information exchange is something different and something the OECD wants us to pursue. To put it simply, does this agreement comply with what is envisaged in the BEPS proposal on spontaneous information exchange?

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Double Taxation Agreements: Minister of State at the Department of Finance (24 Sep 2014)

Pearse Doherty: Can the Minister of State point out the article in the order which would allow that to happen?

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Double Taxation Agreements: Minister of State at the Department of Finance (24 Sep 2014)

Pearse Doherty: Where is spontaneous information exchange dealt with in Article 26?

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Double Taxation Agreements: Minister of State at the Department of Finance (24 Sep 2014)

Pearse Doherty: I had thought from the Minister of State's replies there might have been a further provision. Article 26 provides - and this is the caveat - that competent authorities of the contracting states shall exchange such information as is foreseeably relevant for carrying out the provisions of this agreement or to the administration or enforcement of domestic laws. The BEPS programme - this is...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Double Taxation Agreements: Minister of State at the Department of Finance (24 Sep 2014)

Pearse Doherty: Is the same type of spontaneous information exchange included in other agreements with member states?

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Double Taxation Agreements: Minister of State at the Department of Finance (24 Sep 2014)

Pearse Doherty: Is it the Minister of State's view, in terms of the OECD's plans on spontaneous information exchange, that Ireland complies with them entirely? Is it his view there will be no requirement to make changes as Ireland is doing this already?

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Double Taxation Agreements: Minister of State at the Department of Finance (24 Sep 2014)

Pearse Doherty: Ba mhaith liom fáilte a chur roimh an Aire Stáit. Guím gach rath air san am atá amach romhainn. Déanaim comhghairdeas leis fá dtaobh den oifig úr atá bainte amach aige. I have just a couple of questions in respect of the double taxation agreements into which we are entering. The Minister of State indicated that the OECD's draft template is being...

Written Answers — Department of Finance: Fiscal Policy (24 Sep 2014)

Pearse Doherty: 59. To ask the Minister for Finance if his reported comments on 18 September 2014 that getting the deficit below 3% of GDP next year could now be achieved without further spending cuts or tax rises are based on the collection of €500 million in domestic water charges next year or on an assessment that excludes this €500 million. [35969/14]

Written Answers — Department of Agriculture, Food and the Marine: Forestry Sector (24 Sep 2014)

Pearse Doherty: 82. To ask the Minister for Agriculture, Food and the Marine if he will provide the names of the property advisors used by Coillte. [35984/14]

Written Answers — Department of Finance: VAT Rate Application (23 Sep 2014)

Pearse Doherty: 157. To ask the Minister for Finance the reason Irish dancing and ballet lessons are treated differently for VAT purposes; if there are any legal impediments to treating Irish dancing lessons as a cultural activity and to charging them at 9%; and the cost to the Exchequer of such a change. [35234/14]

Written Answers — Department of Finance: Money Laundering (23 Sep 2014)

Pearse Doherty: 158. To ask the Minister for Finance the steps he will take to establish a publicly available register of beneficial owners of companies and trusts in Ireland, as distinct from supporting a system where beneficial ownership can be established; and if he will make a statement on the matter. [35267/14]