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Seanad: Clarification on Statements made by the Minister for Children and Youth Affairs: Statements (15 Feb 2017)

Kieran O'Donnell: That is extraordinary.

Seanad: Order of Business (9 Feb 2017)

Kieran O'Donnell: Selective amnesia would be the term.

Seanad: Order of Business (9 Feb 2017)

Kieran O'Donnell: I would say this is the calm before the storm.

Seanad: Order of Business (9 Feb 2017)

Kieran O'Donnell: Yesterday, in a junior cup game held in Musgrave Park between my former school, St. Munchin's College, and Presentation Brothers College, PBC, Cork, three young rugby players suffered head injuries and concussion. This followed a game the previous involving St. Clement's College and Castletroy College in which two players were injured. I am glad to report that all the players concerned are...

Seanad: Order of Business (9 Feb 2017)

Kieran O'Donnell: We must ensure rugby is played with safety in mind.

Seanad: Action Plan for Rural Development: Statements (9 Feb 2017)

Kieran O'Donnell: I welcome the Minister, Deputy Heather Humphreys, to the House. I also welcome the Action Plan for Rural Development. I live on the outskirts of Limerick city in Castletroy which has a large number of rural villages around it such as Castleconnell, Cappamore, Murroe and Caherconlish. On the Clare side, there are villages such as Parteen and Ardnacrusha. In the main, these have all become...

Seanad: Order of Business (8 Feb 2017)

Kieran O'Donnell: We do not need to be patronised.

Seanad: Amendments to Councillors' Conditions: Statements (8 Feb 2017)

Kieran O'Donnell: I am delighted to be able to speak. I welcome the representatives from both the AILG and LAMA in the Visitors' Gallery. We are speaking about politicians but I think the most important thing is that this debate is not turned into a party political issue. I was a councillor and there is a completely legitimate and empirical reason given as to why this should happen. The AILG and LAMA have...

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)

Kieran O'Donnell: I welcome the Commissioner. Will the Commissioner explain why this was announced out of the blue on 30 August last year? What was the reason for the timing of the announcement?

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)

Kieran O'Donnell: Reading the report, the Irish authorities were back and forth to the Commission at the start of the year saying that they were not getting procedural fairness or the right of defence. It was unexpected by all and sundry. Was it in any way dictated by the American election? That was going very hard at the time, and there was talk that Apple and other companies that had money that had 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)

Kieran O'Donnell: Was the specific reason that the Commission went at that time, 30 August, purely that the work was complete?

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)

Kieran O'Donnell: Did they make plain to the Commissioner or make reference to her that the US would be looking to collect taxes on such moneys from Apple and other similar companies?

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)

Kieran O'Donnell: When the Commissioner spoke to the US authorities, she said that she spoke plainly and that there was a frank exchange. Did they make it known to her that they intended to take earned corporation tax from money, that is out there at the moment, that would be repatriated to America?

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)

Kieran O'Donnell: Section 25 of the Taxes Consolidation Act 1997 is the section under which this ruling with Apple was arrived at by the Irish tax authorities at the time. The Commissioner keeps saying that it is about state aid, but this particular section was available to be availed of by any multinational company. Under that particular section, any company is required to come up with a methodology on...

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)

Kieran O'Donnell: The Commission has made value judgments on how intellectual property rights should be assessed, when in fact they are held in the US. At the same time, the Commissioner is saying that the Irish tax authorities have the sovereign right of dictating tax policy. There appears to be a contradiction in what Ms Vestager is saying. In one breath she accepts the sovereign right of the Irish tax...

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)

Kieran O'Donnell: I know, but this is very important. Does Ms Vestager believe that the Irish tax authorities have the wherewithal to collect taxes from a company when it has ruled that tax is not collectable under Irish law?

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)

Kieran O'Donnell: I fundamentally disagree. From reading the 130 page report, I fundamentally disagree.

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)

Kieran O'Donnell: It is section 25.

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)

Kieran O'Donnell: A final point-----

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Business and Banking: Discussion. (26 Jan 2017)

Kieran O'Donnell: I wish to raise a number of points with Mr. Beades. Legislation provides that vulture funds must have an agent operating in Ireland and it is the agent who deals with the holder of the loan. I have spoken to customers of Ulster Bank, who were similarly in the GRG group. Some of them have told me that they were directly dealt with by the vulture fund and not by the agent at all. Has...

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