Results 7,961-7,980 of 13,254 for speaker:Seán Sherlock

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: EU State Aid Rules - Investigation into Preferential Tax Rulings: Minister for Finance and Office of the Revenue Commissioners (2 Feb 2017)

Seán Sherlock: At the joint committee meeting she attended recently, the Commissioner stated:I can say how it looks from my side. We did not investigate how Apple organised its operations. We did not investigate the cost-sharing agreements. We did not investigate the fact that Apple records its profits in Cork, Ireland. We were looking at whether the allocation of profits was recorded in the branch and...

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: EU State Aid Rules - Investigation into Preferential Tax Rulings: Minister for Finance and Office of the Revenue Commissioners (2 Feb 2017)

Seán Sherlock: The Commissioner went on to say, "We do not investigate or value the intellectual property." If I interpret it correctly, in dealing with activity levels in Ireland, they are actually putting a value on the intellectual property, or they are at least stating it to be economic activity. Am I wrong in this contention?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: EU State Aid Rules - Investigation into Preferential Tax Rulings: Minister for Finance and Office of the Revenue Commissioners (2 Feb 2017)

Seán Sherlock: The kernel of the case will be in tax sovereignty for the Irish people.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: EU State Aid Rules - Investigation into Preferential Tax Rulings: Minister for Finance and Office of the Revenue Commissioners (2 Feb 2017)

Seán Sherlock: The base erosion and profit shifting, BEPS, process speaks to that.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: EU State Aid Rules - Investigation into Preferential Tax Rulings: Minister for Finance and Office of the Revenue Commissioners (2 Feb 2017)

Seán Sherlock: I also welcome the Revenue Commissioners. I am trying to distil this. In respect of the theme around the methodologies, the Commission has stated that the decision of 30 August asserts that the two opinions given in 1991 and 2007 by Revenue renounced tax revenue that Ireland would otherwise have been entitled to collect from the Irish branches of Apple Sales International, ASI, and Apple...

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: EU State Aid Rules - Investigation into Preferential Tax Rulings: Minister for Finance and Office of the Revenue Commissioners (2 Feb 2017)

Seán Sherlock: Correct me if my mathematics are wrong, if the tax liability is €13 billion and for the sake of argument, the tax rate is 10%, the economic activity is €130 billion, if I am correct. What the Commission is saying is that in this instance, there was €130 billion worth of economic activity conducted on the island of Ireland through two entities. Is that correct based on...

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: EU State Aid Rules - Investigation into Preferential Tax Rulings: Minister for Finance and Office of the Revenue Commissioners (2 Feb 2017)

Seán Sherlock: That is what it is saying.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: EU State Aid Rules - Investigation into Preferential Tax Rulings: Minister for Finance and Office of the Revenue Commissioners (2 Feb 2017)

Seán Sherlock: I return to the Commissioner's comments when she appeared before the committee the other day. She said:We were looking at whether the allocation of profits was recorded in the branch and whether, therefore, it had to be taxed in Ireland, or recorded in the stateless headquarters and, therefore, not to be taxed in Ireland. We found that the recordings by Apple, which we did not question,...

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: EU State Aid Rules - Investigation into Preferential Tax Rulings: Minister for Finance and Office of the Revenue Commissioners (2 Feb 2017)

Seán Sherlock: Did the two opinions of 1991 and 2007 speak to the issue of intellectual property? If I understood Mr. Cody's interaction with Deputy Michael McGrath correctly, the Revenue Commissioners would have kicked the tyres on the two opinions given. Did Revenue look at the issue of intellectual property in that?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: EU State Aid Rules - Investigation into Preferential Tax Rulings: Minister for Finance and Office of the Revenue Commissioners (2 Feb 2017)

Seán Sherlock: I have two very simple technical questions. What is the arm's-length principle? Why has the Commission applied it incorrectly, in Mr. Cody's view?

Written Answers — Department of Health: Maternity Services Provision (2 Feb 2017)

Seán Sherlock: 252. To ask the Minister for Health when the group clinical director for women and child health will be appointed for the South-South West Hospitals Group, SSWHG; if that person will have a separate budget line from the Cork University Hospital for the provision of maternity and gynaecology services; if there will be a clear governance protocol relating to that appointment; and if that person...

Written Answers — Department of Health: Disability Services Funding (2 Feb 2017)

Seán Sherlock: 253. To ask the Minister for Health if he has met with an organisation (details supplied); and if he will outline their needs in respect of their budgetary requirements. [5054/17]

Written Answers — Department of Health: Maternity Services Provision (2 Feb 2017)

Seán Sherlock: 254. To ask the Minister for Health if all pregnant women here have access to a foetal anomaly scan; and the number of foetal anomaly scans relative to actual births for every individual maternity unit in the State for the years 2015 and 2016, in tabular form [5055/17]

Written Answers — Department of Transport, Tourism and Sport: Traffic Management (2 Feb 2017)

Seán Sherlock: 326. To ask the Minister for Transport, Tourism and Sport if his attention has been drawn to the multiple submissions made by an association (details supplied); and if he will make a statement on the matter. [5056/17]

Written Answers — Department of Transport, Tourism and Sport: Regional Road Network (2 Feb 2017)

Seán Sherlock: 327. To ask the Minister for Transport, Tourism and Sport the amount of money allocated to the rehabilitation of Curraheen Bridge as part of the 2017 investment programme. [5057/17]

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: EU State Aid Rules - Investigation into Preferential Tax Rulings: European Commissioner for Competition (31 Jan 2017)

Seán Sherlock: I welcome the Commissioner. On 19 December our Department of Finance issued a statement setting out some clear and unambiguous views relating to the ruling or interpretation of the Commission. I will quote from the statement in the context of the various entities, including Apple Inc., Apple Sales International and Apple Operations Europe. I am trying to distil this for people who may not...

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: EU State Aid Rules - Investigation into Preferential Tax Rulings: European Commissioner for Competition (31 Jan 2017)

Seán Sherlock: Okay. In the Commission's contention, where is the intellectual property generated?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: EU State Aid Rules - Investigation into Preferential Tax Rulings: European Commissioner for Competition (31 Jan 2017)

Seán Sherlock: How does the Commissioner respond to the view that Apple's intellectual property licences to the Irish branches of Apple Operations Europe and Apple Sales International are not consistent with Irish law? That is the view of our Department of Finance.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: EU State Aid Rules - Investigation into Preferential Tax Rulings: European Commissioner for Competition (31 Jan 2017)

Seán Sherlock: I would like to return to the issue of tax liability. The Commission has not been silent on the question of whether other member states or other countries have a call on the magical figure of €13 billion. What are the modalities the Commission is proposing for Ireland to set up a system for other countries to come calling for that €13 billion or a portion of it? I would like...

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: EU State Aid Rules - Investigation into Preferential Tax Rulings: European Commissioner for Competition (31 Jan 2017)

Seán Sherlock: She is too good for Deputy Murphy.