Results 17,981-18,000 of 19,445 for speaker:Brian Cowen

Tax Code. (1 Jun 2005)

Brian Cowen: I am not in a position at this stage to say when it will be published. We will get it first and then decide what I can do with it.

Tax Code. (1 Jun 2005)

Brian Cowen: The Deputy will know all about it on budget day.

Tax Code. (1 Jun 2005)

Brian Cowen: I am informed by the Revenue Commissioners that the report mentioned was an internal report of an organisation review group which led in to the restructuring of the Office of the Revenue Commissioners. The comment in the report regarding the possibility that people claiming to be non-resident in Ireland might in reality be living here was intended to outline the group's perception of a risk...

Tax Code. (1 Jun 2005)

Brian Cowen: I saw the programme. As I indicated in my initial reply, the comment referred to was not based on any research carried out at that time. It was intended to outline the group's perception of a risk on which Revenue's new structures would need to be able to focus. Subsequently, the new structures I outlined in the reply have been doing that. Revenue have ways and means, which they do not...

Tax Code. (1 Jun 2005)

Brian Cowen: No. That is the way it is currently.

Tax Code. (1 Jun 2005)

Brian Cowen: That is the current position. Facts sometimes hurt.

Tax Code. (1 Jun 2005)

Brian Cowen: I am here to give the facts. That was consistent with Revenue practice under the pre-1994 rules. While the 183 day rule is a common rule among other jurisdictions, not every jurisdiction applies it in the same way. For example, the UK ignores the day of arrival and the day of departure regardless of the number of visits that take place in a tax year. In Denmark, an individual would be...

Tax Code. (1 Jun 2005)

Brian Cowen: Non-residence for tax purposes does not mean that people are exempt from paying tax in Ireland. It means that they only pay tax on their Irish sourced income. Non-residency enables them not to be subject to tax on worldwide income.

Tax Code. (1 Jun 2005)

Brian Cowen: Every time I come into this House there is a theme from the Labour Party spokesperson, based on her acute sense of conspiracy, that I am knowledgeable about the income tax affairs of individuals other than myself. I certainly am not and if she is, she is a better woman than I am. I understand that everyone's tax affairs are confidential between the individual and the Revenue Commissioners....

Tax Code. (1 Jun 2005)

Brian Cowen: I want to make this clarification.

Tax Code. (1 Jun 2005)

Brian Cowen: A serious charge has been made. I must insist on replying.

Tax Code. (1 Jun 2005)

Brian Cowen: I am not prepared to allow such unnecessary charges to go unchallenged. They are unnecessary and have no basis in fact.

Tax Code. (1 Jun 2005)

Brian Cowen: It would be far better if the Deputy were to be so gracious as to withdraw such charges. I would never make such misleading charges against a Deputy in this House. It does not become Deputy Burton. If she thinks she can make such charges and that people whose job it is to report to the wider public will publish these charges unchallenged, it suggests there is some foundation to what she...

Tax Code. (1 Jun 2005)

Brian Cowen: On a point of order——

Tax Code. (1 Jun 2005)

Brian Cowen: The non-residency rules that apply in this country were agreed under a Fianna Fáil-Labour coalition Government in 1994.

Tax Code. (1 Jun 2005)

Brian Cowen: It has been suggested that I am seeking to help or protect people. That is not the situation. I am here to provide factual information. The Cinderella rule means that only if one is resident in the State at midnight is one deemed to have been resident in the State for that day. The Deputy can conjure up any number of possibilities, however realistic or precedent-setting, that meet that rule....

Tax Code. (1 Jun 2005)

Brian Cowen: It is unfortunate, but some things cannot be allowed to pass.

Tax Code. (1 Jun 2005)

Brian Cowen: My integrity is not going to be challenged under privilege. If the Deputy wants to challenge it outside the House, she should do so. I will gladly sue her.

Tax Code. (1 Jun 2005)

Brian Cowen: As the Deputy is aware, I announced in my Budget Statement that my Department and the Office of the Revenue Commissioners will undertake a detailed review of certain tax incentive schemes and tax exemptions in 2005. I subsequently announced in a press release on 6 January 2005 that my Department had advertised for two external consultancy studies to separately review area-based tax incentive...

Tax Code. (1 Jun 2005)

Brian Cowen: The Deputy makes a presumption he is not entitled to make. There is no basis for such a presumption. He is entitled to the view that there should be no tax relief schemes in the country, if that is his view. As any Minister for Finance would, I review on an ongoing basis the opportunities that exist to raise revenue or economic activity or to create incentives for certain activities. These...