Results 43,821-43,840 of 46,456 for speaker:Simon Harris

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)

Simon Harris: Spontaneous exchange is already happening under the existing treaties, both bilateral and multilateral. Furthermore, Ireland has joined the OECD early adopters group. Ireland has been leading the way on this and is ready to move on any further international standards. Currently, it would be wrong to give the impression that spontaneous exchanges are not already a part of existing bilateral...

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)

Simon Harris: On the Botswana agreement, where the information is foreseeable we are absolutely permitted to provide it.

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)

Simon Harris: Yes. We believe it does comply and that there is already provision within this to allow spontaneous information exchange. It is important to note that Ireland cannot move alone on all global taxation issues. Ireland is participating in the OECD process and, not only is it participating, but it has also shown good faith by joining the early adopters group within the OECD.

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)

Simon Harris: Article 26 on 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)

Simon Harris: Paragraph 1 of 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)

Simon Harris: I take the Deputy's point. There is a distinct issue here on country to country reporting which is an issue Ireland supports and is actively supporting. The commentary in Article 6.1 clearly outlines that the country does not need to be asked for the information before the information is provided. I am satisfied that sufficient provisions are in place to allow for the spontaneous 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)

Simon Harris: That is correct in relation to all our other bilateral agreements.

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)

Simon Harris: I thank the Chairman for his words of welcome. I very much enjoyed my time as a member of this committee and I look forward to working with colleagues in what will no doubt be a very busy period for this committee. I am very pleased to be here today to introduce to the committee two draft Government orders giving force of law in Ireland to two new double taxation agreements, or DTAs, with...

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)

Simon Harris: I thank Deputy Michael McGrath for his kind words. I look forward to engaging and working with him on the occasions when I am before this select sub-committee. As outlined earlier, we have managed to get a number of taxation agreements over the line in recent years. We compare very favourably with larger OECD countries in that regard. South America is one location in respect of which...

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)

Simon Harris: The existing treaty with Belgium is one of our oldest double taxation agreements and was signed in Brussels in 1970. The principal feature of the protocol to the agreement relates to an exchange of information. The protocol is designed to update the article in the existing treaty on exchange of information to ensure full conformity with the OECD standard. The 1998 OECD report, Harmful Tax...

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)

Simon Harris: Yes. As stated earlier and in the interests of providing clarification, it would be necessary to update an agreement dating back to 1970 to bring it into line with the OECD template. The protocol to the agreement with Denmark deals with the taxation of foreign employment income and it was signed by the Danish ambassador and me. Ireland's treaty with Denmark contains a rule - the only such...

Written Answers — Department of Public Expenditure and Reform: Flood Relief Schemes Applications (24 Sep 2014)

Simon Harris: I propose to take Questions Nos. 70 to 72, inclusive, together. The current position with regard to the Bandon and Skibbereen Flood Relief Schemes is that they are both at the stage of procurement of civil works contractors. In both cases, contractors will be appointed after a two stage process, with both processes currently at the pre-qualification stage to produce a shortlist of...

Written Answers — Department of Public Expenditure and Reform: Garda Station Refurbishment (24 Sep 2014)

Simon Harris: The Commissioners of Public Works undertake refurbishments and routine maintenance to Garda Stations on foot of requests by An Garda Síochána. The Commissioners received a request for the installation of a kitchenette at Castlemaine Garda Station on the 5th of September 2014. The Commissioners will give due consideration to carrying out these works subject to the funding available...

Written Answers — Department of Public Expenditure and Reform: Heritage Sites (23 Sep 2014)

Simon Harris: I am advised by the Commissioner of Public Works that an area of boundary wall close to John's bridge has been fully repaired with all hoarding now removed. At a second location, concerns have arisen regarding the safety of the embankment following storm damage to trees along a section of the Canal Walk, and this area is being closely monitored. Further work is required in including repairs...

Written Answers — Department of Public Expenditure and Reform: Departmental Contracts Data (23 Sep 2014)

Simon Harris: The information sought by the Deputy is currently being collated. A detailed response will issue as soon as possible.

Written Answers — Department of Public Expenditure and Reform: Flood Relief Schemes Funding (23 Sep 2014)

Simon Harris: I propose to take Questions Nos. 207 and 208 together. On 11 February 2014 the Government decided to allocate total funding of €69.5 million for repair of public infrastructure damaged by storms in the period 13 December, 2013 to 6 January, 2014. Of this total amount, the OPW is responsible only for the approval of programmes of works and the disbursement to local authorities of the...

Topical Issue Debate: Motor Fuels Issues (18 Sep 2014)

Simon Harris: I reiterate my thanks to both Mayo Deputies, Deputy O'Mahony and Deputy Mulherin, for raising and highlighting this issue in the House and giving me an opportunity to outline to the House the seriousness with which the Minister for Finance treats this matter, as does the Revenue Commissioners. The Deputies have both made the point that as well as this illegal activity a significant number...

Topical Issue Debate: Motor Fuels Issues (18 Sep 2014)

Simon Harris: I thank Deputies John O'Mahony and Michelle Mulherin for raising an issue that is causing considerable concern to constituents in Mayo. I am pleased to have this opportunity to respond to the issues raised on behalf of the Minister for Finance. I am aware that the Revenue Commissioners have recently received reports of the alleged stretching of petrol using kerosene or other substances....

Seanad: Freedom of Information Bill 2013: Second Stage (18 Sep 2014)

Simon Harris: I am pleased to be here on behalf of the Minister for Public Expenditure and Reform, Deputy Howlin, who, as Senator Susan O’Keeffe pointed out, was sorry he was unable to take the full debate due to another commitment. I thank all Senators for the constructive, informed and insightful contributions to this debate. This legislation is a real example of how parliamentary democracy and...

Written Answers — Department of Public Expenditure and Reform: Flood Prevention Measures (18 Sep 2014)

Simon Harris: Following the period of coastal storm flood damage from 13 December, 2013 to 6th January, and the Government Decision of 11 February, 2014 to provide funding for damage repairs, the Department of the Environment, Community and Local Government (DoECLG) wrote to Kerry County Council indicating that, based on the estimate submitted by the Council to that Department, up to €1,226,920 is...