Results 1-13 of 13 for apple speaker:Marc MacSharry
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- Public Accounts Committee: 2018 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 30 - Department of Agriculture, Food and the Marine
Chapter 10 - Forestry Grants (24 Oct 2019) Marc MacSharry: That is comparing apples and oranges. We are also the only country to have counties such as Sligo and Leitrim. We are in the middle of the Atlantic Ocean with have small holdings and bad land and are very dependent on the suckler herd and so on.
- Public Accounts Committee: 2017 Annual Report of the Comptroller and Auditor General
Chapter 21 - Accounts of the National Treasury Management Agency
National Treasury Management Agency Financial Statements 2018 (4 Jul 2019) Marc MacSharry: ...and NTMA pays them a fee. I have a final question. It goes back to Deputy Cullinane's question about the escrow account. What does it mean if we are in negative interest in the context of the Apple money? Is it that we are putting in money and getting no return or losing some of the principle over the period?
- Public Accounts Committee: 2017 Annual Report of the Comptroller and Auditor General
Chapter 21 - Accounts of the National Treasury Management Agency
National Treasury Management Agency Financial Statements 2018 (4 Jul 2019) Marc MacSharry: I know we agreed with Apple what we were going into, that there would be a three to five-year period and so on, but why would we not invest it where the principle was guaranteed and there was less risk?
- Public Accounts Committee: 2017 Annual Report of the Comptroller and Auditor General
Chapter 21 - Accounts of the National Treasury Management Agency
National Treasury Management Agency Financial Statements 2018 (4 Jul 2019) Marc MacSharry: Are they paid by the NTMA, Apple or the fund?
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed) (22 Feb 2018) Marc MacSharry: ...and State agencies in terms of how they could to respond to and respect this committee in the work it is trying to do. I have some queries following from the last day. It is okay to talk about Apple?
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed) (22 Feb 2018) Marc MacSharry: I wish to make a couple of points on Apple to understand how we approach things, if that is possible. Again, if I am straying into territory that is not permitted, stop me, Chairman. Have we the €13 billion in an escrow account yet?
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed) (22 Feb 2018) Marc MacSharry: ...State position is that the €13 billion does not accrue to us. The European Commission has indicated the amount of tax Ireland has to collect could be reduced if other countries, where sales of Apple products took place, lay claim to some of that taxation. At this point have any other countries indicated directly or indirectly through media reportage that a proportion of this...
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed) (22 Feb 2018) Marc MacSharry: We are in that ballpark. There were two tax rulings on Apple in 1991 and 2007 which related to how the profits of Apple Sales International and Apple Operations Europe were assessed in Ireland. Is that correct?
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed) (22 Feb 2018) Marc MacSharry: The majority of profits were allocated to a head office within Apple Sales International, with the remainder allocated to the Irish branch of Apple Sales International. Is that correct?
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017) Marc MacSharry: I have two brief questions. To what extent is Apple designing the approach the Department of Finance is taking?
- Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017) Marc MacSharry: It is managing that hopefully with the same enthusiasm that it might be looking after Apple's - what would be our - money.
- Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 7 - Office of the Minister for Finance
Chapter 1 - Exchequer Financial Outturn for 2015
Chapter 2 - Government Debt
Chapter 18 - Irish Fiscal Advisory Council
Finance Accounts 2015 (6 Jul 2017) Marc MacSharry: We probably need to find a way to get concessions. That is a separate issue. I do not want to get the witnesses into policy and I am going down that road. I have a final question. As the Apple case progresses, is it the witnesses' Department that is managing that case?
- Government Appeal of European Commission Decision on State Aid to Apple: Motion (7 Sep 2016)
Marc MacSharry: ...that grants a selective advantage that distorts competition and affects trade between member states is, in effect, illegal and is state aid which is disallowed. The European Commission claims that Apple’s Irish subsidiary received an advantage that was not open to other Irish companies. This is simply not the case and I believe our appeal will clearly show this. Against the...