Results 15,901-15,920 of 34,663 for speaker:Seán Fleming
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017) Seán Fleming: I accept that Mr. Hogan is doing the best he can. We also appreciate that he probably was not expecting a debate on Apple this morning, but we felt it was an obvious issue to raise.
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017) Seán Fleming: Can Mr. Cody explain this? Everyone thought the figure was 200,000. Mr. Cody says that employments are different from employees. He must help the public understand the doubling of this figure. I will not take this out of the Deputy Catherine Murphy's time. I have never heard that figure before.
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017) Seán Fleming: Is Mr. Cody saying that most of the people in the multinational sector have two employments and two employers?
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017) Seán Fleming: Is this caused by people coming and going during the year?
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017) Seán Fleming: I ask Mr. Cody to send the information to the committee. I know it is a published document.
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017) Seán Fleming: A division has been called in the Chamber. I propose we suspend the sitting. It is our intention to finish today's proceedings by 1 p.m. I think this division concerns the appointment of the new Minister.
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017) Seán Fleming: The Deputy is on the right committee.
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017) Seán Fleming: We are resuming our discussion of corporation tax receipts, Chapter 20 of the Comptroller and Auditor General's annual report. Deputy Connolly was in possession.
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017) Seán Fleming: The Deputy is on time.
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017) Seán Fleming: Deputy, you are well over five minutes. Mr. Cody, can you send that on to the committee? You did not bring it with you today.
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017) Seán Fleming: At what rate can it be offset?
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017) Seán Fleming: The rate is 100%.
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017) Seán Fleming: One could write off the full balance for taxation purposes in the year the intellectual property was onshored.
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017) Seán Fleming: To sum up I will ask a few questions, the first of which is for the Department of Finance. How will the sum of €13 billion or €15 billion impact on the State's balance sheet and how will it affect us under EU fiscal rules and in terms of national income and GDP?
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017) Seán Fleming: Given that it is bespoke and we have never encountered it before, how come the Department has a ruling on the matter already?
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017) Seán Fleming: The State's name is on the account with that of somebody else.
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017) Seán Fleming: I presume that there is a EUROSTAT rule. Somebody must have envisaged such a scenario, namely, that money in an escrow account would not come onto a state's balance sheet. Mr. McCarthy was very clear in his answer.
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017) Seán Fleming: Mr. McCarthy should send it to us. It will not impact on GDP. We will not be told our that GDP has gone up by €13 billion out of nowhere.
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017) Seán Fleming: On double taxation agreements, there are lots of credits. People may have paid tax at a higher rate in other countries and that will reduce their liability here, or vice versa. Does Mr. Cody have figures to indicate the net flow into or out of Revenue in that regard? Obviously, there is loss of revenue in some cases, while in others we are probably receiving revenue under a double taxation...
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017) Seán Fleming: Is there a net cost to Ireland?