Results 16,061-16,080 of 26,610 for speaker:David Cullinane
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017) David Cullinane: I just seek a point of clarification
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017) David Cullinane: On this topic, yes. I am assuming that we will be able to refer to Apple and ask questions on some aspects of this because it is entirely relevant to the application of the tax code. You have spent the last ten minutes putting questions in respect of the escrow account. All of this is in the public domain.
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017) David Cullinane: I am putting the Chairman on notice that Apple will be part of my questioning.
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017) David Cullinane: I welcome all of the witnesses. I refer to Mr. Cody's opening statement. He rightly reminded us of section 851A of the Taxes Consolidation Act 1997, which precludes him from discussing the tax affairs of any taxpayer. Why is that law in place? What is the logic behind that law?
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017) David Cullinane: I have seen enough episodes of "Yes Minister" to understand that there is a difference between people who oversee policy and people who have responsibility for the operation of policy. I clearly understand that it is Mr. Cody's role to implement whatever policy is in place so, obviously, I understand that. My point is that there are other countries where there is proper scrutiny and even...
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017) David Cullinane: I understand that Mr. Cody is limited in what he can say. He should feel free to completely disagree with me in terms of my analysis. What I see when I see systems in place that preclude us from talking about taxes that people can pay is a system of secrecy. I do not like a system that is built around secrecy. I would much prefer it if we had full transparency where we could examine all...
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017) David Cullinane: Sorry Mr. Cody-----
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017) David Cullinane: And I am simply-----
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017) David Cullinane: With respect because I am aware of all of that; I am aware of the macro work that Revenue does and what information the Comptroller and Auditor General is privy to or not. I am talking about the Committee of Public Accounts, which Mr. Cody well knows, so my statement was not about what Mr. Cody knows or what Mr. McCarthy knows or has access to. It involves what we have access to. I am...
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017) David Cullinane: There actually are and-----
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017) David Cullinane: I have that. Money that is raised is public money.
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017) David Cullinane: In my view, we have a duty to examine whether or not public money is in the first instance going into the public coffers. We then examine how it is spent. That is my point. In his opening statement, Mr. Cody said that Revenue's approach to tackling offshore evasion is recognised by the OECD as best practice and has been adopted by other tax authorities. Does Mr. Cody believe that Ireland...
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017) David Cullinane: Sorry, was it the Committee on Finance, Public Expenditure and Reform, and Taoiseach?
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017) David Cullinane: Mr. Cody referred to the OECD as the benchmark because it says we operate to best practice.
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017) David Cullinane: Does Mr. Cody believe that there are any tax havens? Are there any countries operate as tax havens? I am not asking him to name them; I am asking whether Mr. Cody accepts there are tax havens operating in some parts of the world.
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017) David Cullinane: It is when Mr. Cody cites the OECD.
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017) David Cullinane: There is no need for Mr. Cody to be so defensive, because all I am doing is putting questions to him.
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017) David Cullinane: Okay. All I am doing is putting questions to him. I am reading a statement that Mr. Cody made where he said that Revenue's approach to tackling offshore evasion is recognised by the OECD and that, then, is the benchmark. I am reading from two reports by the OECD, one from 2000 where it identified seven jurisdictions which it says were tax havens, namely, Andorra, the Principality of...
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017) David Cullinane: I have the direct quote here.
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017) David Cullinane: No.