Results 18,441-18,460 of 28,162 for speaker:Catherine Murphy
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017) Catherine Murphy: With the onshoring of intellectual property, what if a company takes advantage of the capital allowances immediately after the intellectual property is onshored and a year later decides to move elsewhere? The tax code does not capture this over time and it can be very short term. Is the way in which it is structured more risky?
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017) Catherine Murphy: Why did the cost of the research and development tax credit increase from €553 million in 2014 to €708 million in 2015 given that the number of claims decreased by 2%?
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017) Catherine Murphy: How does the Revenue monitor this tax credit? Is a claim received? Is it something that the Revenue predicts or entirely something that it discovers after the event? How does it work?
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017) Catherine Murphy: While I understand that we are trying to achieve a higher value in terms of types of employment and so forth, I am trying to figure out why the value of the tax credit increased. Mr. Cody is essentially saying it was the value rather than the number of claims that increased.
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017) Catherine Murphy: In that case, the Revenue Commissioners had a smaller number of companies to audit. If something stands out, do the Revenue Commissioners specifically pick these out and audit them? How does this work?
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017) Catherine Murphy: I suspect that those who are getting the benefit of very large amounts of credit will have people employed directly to work on such initiatives.
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017) Catherine Murphy: The number of claims decreased.
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017) Catherine Murphy: The only reason I am looking at this issue is the years involved. For example, in 2014 in many cases people could not get money to even keep the show on the road. There was then a big increase in the amount being invested in research and development. That is the reason it stands out. I do not dispute that research and development is-----
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017) Catherine Murphy: I will ask one final question on a slightly different topic. Are the non-residency rules for individuals looked at routinely? Those who avail of the measure have to be in the country for a certain number of days. I think there are requirements to be met such as there cannot be a kitchen in the house. There was an infamous case some years ago in that regard. Is it something Mr. Cody would...
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017) Catherine Murphy: Yes.
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017) Catherine Murphy: That is not the group about which I am talking.
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017) Catherine Murphy: How does Revenue carry out that monitoring?
- Written Answers — Department of Finance: Property Tax Administration (30 Nov 2017)
Catherine Murphy: 17. To ask the Minister for Finance if the cross departmental group that is reviewing the local property tax is considering including demographic changes following the publication of the census of population in respect of local government funding; if workforce planning and asset deficiencies respectively will play a part in its remit; and if he will make a statement on the matter. [45094/17]
- Joint Oireachtas Committee on the Eighth Amendment of the Constitution: Business of Joint Committee (29 Nov 2017)
Catherine Murphy: What we do on module 1 will, or potentially could, determine the shape of module 2. It is not ideal that we push this because we could then use a lot of time inappropriately next week. That is a concern for me. Having said that, I acknowledge that we should be aspiring to full attendance when we make decisions.
- Joint Oireachtas Committee on the Eighth Amendment of the Constitution: Business of Joint Committee (29 Nov 2017)
Catherine Murphy: My other point concerns what the report and the methodology for the report will look like. The Chairman has talked about a roadmap but we might have to put some work into what such a roadmap would look like.
- Joint Oireachtas Committee on the Eighth Amendment of the Constitution: Business of Joint Committee (29 Nov 2017)
Catherine Murphy: We could end up with quite a short, effective report.
- Joint Oireachtas Committee on the Eighth Amendment of the Constitution: Business of Joint Committee (29 Nov 2017)
Catherine Murphy: We are not trying to write the legislation here. We may focus on big themes rather than very detailed specifics. We need to have an idea of what we are going into here because we could then use our time much more effectively. I would like to hear the committee's thinking as to the kind of report we will produce.
- Joint Oireachtas Committee on the Eighth Amendment of the Constitution: Business of Joint Committee (29 Nov 2017)
Catherine Murphy: Yes.
- Joint Oireachtas Committee on the Eighth Amendment of the Constitution: Termination in Cases of Foetal Abnormality: Mr. Peter Thompson, Birmingham Women's and Children's Hospital (29 Nov 2017)
Catherine Murphy: I thank Mr. Thompson for his presentation. I would like to acknowledge the fact that the legal and health care systems in the UK cater for a significant number of Irish women, and has done so for decades. Given our experience with mother and baby homes and Magdalen laundries, we are not in a position to be shouting from the rooftop in terms of how women have been treated in this country. ...
- Joint Oireachtas Committee on the Eighth Amendment of the Constitution: Termination in Cases of Foetal Abnormality: Mr. Peter Thompson, Birmingham Women's and Children's Hospital (29 Nov 2017)
Catherine Murphy: If people are having pregnancies later, is it likely that more people will present with a need for------