Results 14,881-14,900 of 34,627 for speaker:Seán Fleming
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed) (22 Feb 2018) Seán Fleming: The final point I want to highlight in Dr. Keegan's report is 4.12 on page 54, entitled, Limitation of double taxation treaties. The second paragraph outlines the fear the public probably has. It reads: "A concern frequently levelled against double taxation treaties is that they sometimes achieve double non-taxation - that is to say the interaction of the rules means that income does not...
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed) (22 Feb 2018) Seán Fleming: Those are the issues in Dr. Keegan's report I wanted to raise. The committee thanks him for the briefing documentation and thanks his colleague, Norah Collender, who was here with us the previous day as well, for the work. The purpose of this is that when we meet Revenue and the Department of Finance, we have a body of research that we have been able to take on board and take into account...
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed) (22 Feb 2018) Seán Fleming: We are dealing with the 2016 Annual Report of the Comptroller and Auditor General, chapter 20, which deals with corporation tax receipts. We had a briefing session this morning from Dr. Brian Keegan of Chartered Accountants Ireland on corporation tax. We hope to bring our consideration of this matter to a close this afternoon following our meeting with Department of Finance and Revenue...
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed) (22 Feb 2018) Seán Fleming: We can ask for an update. Much of what we covered is in the public area. It is progressing at European level. There has been progress; the Revenue Commissioners gave us as much information as possible the last day. We are not breaking any new ground.
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed) (22 Feb 2018) Seán Fleming: I will try, whether I am successful is another issue.
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed) (22 Feb 2018) Seán Fleming: It is fine to answer that question.
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed) (22 Feb 2018) Seán Fleming: Mr .Cody wants to come in on that.
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed) (22 Feb 2018) Seán Fleming: The large case unit.
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed) (22 Feb 2018) Seán Fleming: And 1,486 in 2016, according to a reply to a parliamentary question I received earlier this week.
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed) (22 Feb 2018) Seán Fleming: Is that the Commission's perspective?
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed) (22 Feb 2018) Seán Fleming: They would have to file tax returns in respect of income earned in Ireland.
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed) (22 Feb 2018) Seán Fleming: Revenue would know them from that.
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed) (22 Feb 2018) Seán Fleming: Can Mr. Cody can send us a note?
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed) (22 Feb 2018) Seán Fleming: I want to deal with the research and development tax credit. I tabled two parliamentary questions on the issue in the past week or so. I tabled one last night and one on 13 February. I asked for a breakdown of the tax credit based on different bands of tax payment by various companies. I got some information in one reply and more in another on the number of people involved. It was 1,535...
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed) (22 Feb 2018) Seán Fleming: I thought the Minister announced on budget day that he was carrying out a consultation on corporation tax and that the last day for receipt of submissions was 30 January. I want to ask about that consultation as well. Are the witnesses saying that nobody looked at the issue of losses forward as part of the consultation? Do the witnesses accept the scale of the figures?
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed) (22 Feb 2018) Seán Fleming: I am pleased the witnesses accept that. To an extent, it could not be done because Revenue does not have an age analysis available, even if the Department wanted to look at it. The first thing the Department would have to do would be to carry out an age analysis itself. Such an analysis might have informed that level of debate. I am surprised that the review the Minister commissioned was...
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed) (22 Feb 2018) Seán Fleming: Is there a breakdown of both available?
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed) (22 Feb 2018) Seán Fleming: The witness cannot answer that question at the moment.
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed) (22 Feb 2018) Seán Fleming: If I was to ask a parliamentary question, asking for a breakdown of the losses forward by size of companies, would it be answered? Revenue seems to be gathering information on a company by company basis.
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed) (22 Feb 2018) Seán Fleming: We certainly would not want that.