Results 13,721-13,740 of 26,228 for speaker:Kieran O'Donnell
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Review of Ireland's Corporation Tax Code: Discussion (28 Nov 2017)
Kieran O'Donnell: That can often lead to a vacuum. Is that not being looked at by the OECD as part of BEPS?
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Review of Ireland's Corporation Tax Code: Discussion (28 Nov 2017)
Kieran O'Donnell: The point I am making concerns the moral argument versus the technical and legal one. If a company effectively deals with the tax laws that are in situ at any point in time, it has not broken the law. Is that a fair comment?
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Review of Ireland's Corporation Tax Code: Discussion (28 Nov 2017)
Kieran O'Donnell: Will it be impossible to get to a position where there is a level playing field unless there is alignment with the US?
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Review of Ireland's Corporation Tax Code: Discussion (28 Nov 2017)
Kieran O'Donnell: I must ask the witness three questions. In the recommendations in his report, Mr. Coffey wrote:Although it is impossible to be definitive and the volatility in receipts will remain the level-shift increase in Corporation Tax receipts seen in 2015 can be expected to be sustainable over the medium term to 2020. Why did he make that bold statement? How does he stand over it?
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Review of Ireland's Corporation Tax Code: Discussion (28 Nov 2017)
Kieran O'Donnell: Mr. Coffey's basic point is that, assuming profits continue as they did in 2015, when companies changed their system, the level of tax they pay will be-----
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Review of Ireland's Corporation Tax Code: Discussion (28 Nov 2017)
Kieran O'Donnell: I have two further questions. Mr. Coffey wrote: "To reduce uncertainty and ensure that Ireland protects its corporation tax base, Ireland should ensure an adequately resourced Competent Authority." Does this refer to the Revenue Commissioners?
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Review of Ireland's Corporation Tax Code: Discussion (28 Nov 2017)
Kieran O'Donnell: What does Mr. Coffey mean by that?
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Review of Ireland's Corporation Tax Code: Discussion (28 Nov 2017)
Kieran O'Donnell: Mr. Coffey is saying that he wants to see, for want of a better term, a beefed-up Revenue Commissioners that will be able to deal with all technical aspects as they arise.
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Review of Ireland's Corporation Tax Code: Discussion (28 Nov 2017)
Kieran O'Donnell: Does Mr. Coffey believe that expertise is there at the moment?
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Review of Ireland's Corporation Tax Code: Discussion (28 Nov 2017)
Kieran O'Donnell: Does Mr. Coffey think that may have brought about some of the uncertainties with regard some of the companies that we are hearing about now? In terms of companies like Apple, that certainty was not there or that level of expertise. I can see Mr. Coffey's point. Essentially he is saying that this is going to become the norm in terms of Ireland battling in the international tax arena.
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Review of Ireland's Corporation Tax Code: Discussion (28 Nov 2017)
Kieran O'Donnell: Does Mr. Coffey believe that the common consolidated corporate tax base, CCCTB will become a reality or is it like a continuous movie with no ending?
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Review of Ireland's Corporation Tax Code: Discussion (28 Nov 2017)
Kieran O'Donnell: What difference would a territorial as opposed to a residency basis for corporation tax make to Ireland?
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Review of Ireland's Corporation Tax Code: Discussion (28 Nov 2017)
Kieran O'Donnell: In layman's terms, if the effective rate is lower in Ireland than in the other country in which the income is being generated, then a territorial system should not have an impact.
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Review of Ireland's Corporation Tax Code: Discussion (28 Nov 2017)
Kieran O'Donnell: Finally, if we wanted to have a battle proof corporation tax system, what changes would Mr. Coffey make?
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Review of Ireland's Corporation Tax Code: Discussion (28 Nov 2017)
Kieran O'Donnell: Would the worldwide perception of our corporation tax system be enhanced if it was territorial rather than residency-based?
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Review of Ireland's Corporation Tax Code: Discussion (28 Nov 2017)
Kieran O'Donnell: Is it possible that our residency-based system would be perceived to be more transparent and fairer?
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Review of Ireland's Corporation Tax Code: Discussion (28 Nov 2017)
Kieran O'Donnell: Most self-employed people do not make much money in the first year or two after setting up in business.
- Seanad: Commencement Matters: Hospital Waiting Lists (28 Nov 2017)
Kieran O'Donnell: I wish to raise surgery treatment for cataracts, which more particularly affects the elderly. Huge difficulties are encountered by people in need of such treatment in Limerick and the mid-west. As we speak, 783 people in the mid-west are waiting approximately 15 months for cataract surgery from the time they had their assessment. That is not acceptable. Many elderly people have come to me...
- Seanad: Commencement Matters: Hospital Waiting Lists (28 Nov 2017)
Kieran O'Donnell: I thank the Minister of State for his reply. I have a few observations. He spoke about the National Treatment Purchase Fund. In the mid-west, 500 cataracts operations took place, covered by the National Treatment Purchase Fund at a cost of €2,000 per operation, which amounts to €1 million. The aforementioned hub for cataract operations in Nenagh would provide value and...
- Seanad: Commencement Matters: Hospital Waiting Lists (28 Nov 2017)
Kieran O'Donnell: Capital is also needed for the equipment.