Results 1-7 of 7 for apple speaker:Ciarán Lynch

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Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2015: Committee Stage (Resumed) (18 Nov 2015)

Ciarán Lynch: The Deputy should stick to the Bill and not talk about Apple.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2015: Committee Stage (Resumed) (18 Nov 2015)

Ciarán Lynch: -----which is to do with the base erosion and profit shifting, BEPS, project. Apple-----

Committee of Inquiry into the Banking Crisis: Nexus Phase (3 Sep 2015)

Ciarán Lynch: ...exposure limit. This should be 200% of own funds. This is concentration limits lent out, that a bank should be in one area and in another area they can ... to use a phrase you used earlier, apples and oranges. You don't put all your money in apples; you lend out to apples and oranges and other types of fruits. But in the July '08 report noted that the exposure was 587.88% of own funds....

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Scrutiny of EU Legislative Proposals. (14 Nov 2012)

Ciarán Lynch: Okay. If one takes Apple, the biggest company in the world, which is based in Cork, it arrived there a long-----

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Scrutiny of EU Legislative Proposals. (14 Nov 2012)

Ciarán Lynch: Yes, a local company like Ford. Apple arrived in Ireland long before the corporation tax levels were put in place here and it came here for different reasons. Were such a company to consider opting for the CCCTB base as opposed to the existing corporation tax regime, Mr. Tobin's point is such a company could apply to have that tax model applied to that business. Would this be on the basis...

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Scrutiny of EU Legislative Proposals. (14 Nov 2012)

Ciarán Lynch: Okay. I am trying to flesh out this issue in my head. In a situation in which, for example, Apple has one base in the Republic of Ireland and another in Poland - even though the financial headquarters is in Ireland - is it possible that Apple could operate two different structures? I refer to the company structure in another European state. Would it be possible for a company that is...

Written Answers — Tax Code: Tax Code (15 Nov 2007)

Ciarán Lynch: ...effect of the poor summer weather on the cider production industry when considering an increase in excise duty on alcohol; his views on existing and potential employment and the importance of apple growing as a farm enterprise; and if he will make a statement on the matter. [29020/07]