Results 9,361-9,380 of 16,492 for speaker:Ciarán Lynch

Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation: Ireland's Corporate Tax System: (Resumed) KPMG and Unite (28 May 2014)

Ciarán Lynch: Can I ask the two Deputies, please, to stop talking to one another. It is highly rude and it is intervening in the process we are trying to conduct. Can both of you please desist? Thank you.

Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation: Ireland's Corporate Tax System: (Resumed) KPMG and Unite (28 May 2014)

Ciarán Lynch: That brings me to my next question, which relates to scrutiny that effective tax rates are given throughout the European Union and OECD countries. Let us consider the House of Commons report, the Senate report and so on. We must take into account the individual national motivation behind reports because we are in a competitive global economy and, therefore, taxation gives a competitive edge...

Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation: Ireland's Corporate Tax System: (Resumed) KPMG and Unite (28 May 2014)

Ciarán Lynch: For example, the French corporation tax rate is 20% or 26% but one could argue the effective tax rate there is actually lower than the Irish effective tax rate. Is our effective tax rate closer to what its says on the tin by comparison with other countries?

Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation: Ireland's Corporate Tax System: (Resumed) KPMG and Unite (28 May 2014)

Ciarán Lynch: What is the effective tax rate?

Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation: Ireland's Corporate Tax System: (Resumed) KPMG and Unite (28 May 2014)

Ciarán Lynch: I thank Mr. Taft for bringing it to our attention.

Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation: Ireland's Corporate Tax System: (Resumed) KPMG and Unite (28 May 2014)

Ciarán Lynch: Before we commence, I remind members, delegates and those in the Visitors Gallery that all mobile phones must be switched off completely to avoid interference with the broadcasting of proceedings. I welcome Mr. Conor O'Brien, head of tax and legal services at KPMG, Dublin, and Mr. Michael Taft, research officer with the Unite union. It is proposed that Mr. O'Brien and Mr. Taft will each make...

Written Answers — Department of Finance: Tax Credits (28 May 2014)

Ciarán Lynch: 54. To ask the Minister for Finance if consideration has been given to extending joint assessment for tax credits to cohabiting couples with dependants; and if he will make a statement on the matter. [23523/14]

Written Answers — Department of Health: Medical Card Eligibility (28 May 2014)

Ciarán Lynch: 121. To ask the Minister for Health if he will review the refusal of a medical card in respect of a person (details supplied) in County Tipperary in view of the fact that their condition is incurable and progressive and that a medical card was provided since diagnosis; and if he will make a statement on the matter. [23455/14]

Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation: Ireland's Corporate Tax System: Discussion (27 May 2014)

Ciarán Lynch: I invite Mr. McCaughey to make his concluding remarks.

Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation: Ireland's Corporate Tax System: Discussion (27 May 2014)

Ciarán Lynch: I thank Mr. Keegan and Mr. McCaughey for assisting the sub-committee in its work this afternoon. I appreciate their efforts to make their contributions understandable and accessible to any observer of these proceedings. We intend to deal with a number of modules in the course of our deliberations on this issue in the coming period, after which we will issue a final report. In drawing up...

Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation: Ireland's Corporate Tax System: Discussion (27 May 2014)

Ciarán Lynch: Do Mr. Keegan or Mr. McCaughey wish to speak?

Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation: Ireland's Corporate Tax System: Discussion (27 May 2014)

Ciarán Lynch: We need contributions that are-----

Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation: Ireland's Corporate Tax System: Discussion (27 May 2014)

Ciarán Lynch: Will Deputy Mathews respect the Chair? I need questions that are germane to this afternoon's proceedings. We are not in a banking inquiry. We do not have any banking officials across the table. This discussion relates to global taxation and the architecture of it. Has Mr. McCaughey concluded his response? I will hear from Mr. Keegan. This is a serious matter, Deputy Mathews.

Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation: Ireland's Corporate Tax System: Discussion (27 May 2014)

Ciarán Lynch: Mr. Keegan, without interruption.

Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation: Ireland's Corporate Tax System: Discussion (27 May 2014)

Ciarán Lynch: I will round off today's proceedings, finish with two questions and leave the witnesses open to make additional comments. My first question relates to the Irish context. Should we limit the abilities of companies to use or avail of tax provisions in other countries and with other treaties? Should companies pay tax in the location of their assets or workers, as is now the case, or in the...

Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation: Ireland's Corporate Tax System: Discussion (27 May 2014)

Ciarán Lynch: From the get go?

Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation: Ireland's Corporate Tax System: Discussion (27 May 2014)

Ciarán Lynch: With regard to the flexibilities of nation states, even in the European context, every state can set its own tax code at the moment. With regard to the global architecture, is Mr. McCaughey of the view that there should be a baseline position that is established that is universally agreed regardless of whether it is through the OECD, the G20 or the EU and that there would be a degree of...

Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation: Ireland's Corporate Tax System: Discussion (27 May 2014)

Ciarán Lynch: Does Mr. Keegan wish to add anything before I return to Mr. McCaughey?

Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation: Ireland's Corporate Tax System: Discussion (27 May 2014)

Ciarán Lynch: I call Deputy Mathews.

Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation: Ireland's Corporate Tax System: Discussion (27 May 2014)

Ciarán Lynch: Very little. I will give Deputy Mathews ten minutes maximum as I want to finish this meeting at 5.50 p.m.