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Circular Economy, Waste Management (Amendment) and Minerals Development (Amendment) Bill 2022: Report and Final Stages (1 Jun 2022)

Seán Sherlock: ...of the capitalist model that takes away from the consumer the right to repair something such as an iPhone. Equally, consumers must not be bound into contracts in a way that gives the whip hand to Apple, Samsung or any of these big global conglomerates. Arguably, given the current model we have in Europe, they have greater traction with the European Commission than perhaps a Council of...

Circular Economy, Waste Management (Amendment) and Minerals Development (Amendment) Bill 2022: Report and Final Stages (1 Jun 2022)

Seán Sherlock: ...be that radical and ambitious. If we can instil within circular economy legislation this concept of the right to repair, allowing independent businesses to repair products made by the likes of Apple, Samsung and so on, we should seek to embrace that. I hope that concept will be instilled within the subsection that deals specifically with electronic equipment.

Promoting Cycling: Motion [Private Members] (19 Dec 2018)

Seán Sherlock: ...arise because of different reasons that make them trickier to solve but he did not articulate what those problems are or what he proposes to do. There was a certain amount of motherhood and apple pie in the Minister's speech. He spoke about €53 million being rolled out in 2019 and €135 million being rolled out in sustainable urban transport programmes. All of this will be...

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: EU State Aid Rules - Investigation into Preferential Tax Rulings: Minister for Finance and Office of the Revenue Commissioners (2 Feb 2017)

Seán Sherlock: At the joint committee meeting she attended recently, the Commissioner stated:I can say how it looks from my side. We did not investigate how Apple organised its operations. We did not investigate the cost-sharing agreements. We did not investigate the fact that Apple records its profits in Cork, Ireland. We were looking at whether the allocation of profits was recorded in the branch and...

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: EU State Aid Rules - Investigation into Preferential Tax Rulings: Minister for Finance and Office of the Revenue Commissioners (2 Feb 2017)

Seán Sherlock: ...the decision of 30 August asserts that the two opinions given in 1991 and 2007 by Revenue renounced tax revenue that Ireland would otherwise have been entitled to collect from the Irish branches of Apple Sales International, ASI, and Apple Operations Europe, AOE. Mr. Cody speaks of a mis-characterisation. I think those were the words he used in the documents we have. Will he explain...

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: EU State Aid Rules - Investigation into Preferential Tax Rulings: Minister for Finance and Office of the Revenue Commissioners (2 Feb 2017)

Seán Sherlock: ...recorded in the branch and whether, therefore, it had to be taxed in Ireland, or recorded in the stateless headquarters and, therefore, not to be taxed in Ireland. We found that the recordings by Apple, which we did not question, could not be supported by economic activity. That is why they ought to be recorded in the branch of the company that is taxable in Ireland. She went on to...

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: EU State Aid Rules - Investigation into Preferential Tax Rulings: European Commissioner for Competition (31 Jan 2017)

Seán Sherlock: ...statement setting out some clear and unambiguous views relating to the ruling or interpretation of the Commission. I will quote from the statement in the context of the various entities, including Apple Inc., Apple Sales International and Apple Operations Europe. I am trying to distil this for people who may not have technical knowledge, for example, ordinary citizens who are watching...

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: EU State Aid Rules - Investigation into Preferential Tax Rulings: European Commissioner for Competition (31 Jan 2017)

Seán Sherlock: How does the Commissioner respond to the view that Apple's intellectual property licences to the Irish branches of Apple Operations Europe and Apple Sales International are not consistent with Irish law? That is the view of our Department of Finance.

Government Appeal of European Commission Decision on State Aid to Apple: Motion (7 Sep 2016)

Seán Sherlock: In the few minutes available, I wish to crystallise my interpretation of this issue as best I can. I represent part of the county of Cork and many of my constituents work for Apple. There is no doubt, based on the feedback I have received, that there is concern for the long-term future of Apple and other FDI companies located in the Cork region in particular. There is concern about the...

Job Creation (7 Jun 2012)

Seán Sherlock: ...to Work. While employment may fluctuate from quarter to quarter in this transition phase of our economic recovery, the significant job announcements since January - which include BSkyB, Mylan, Apple, Eli Lilly, PayPal and others - point to the return of a level of confidence in the Irish economy that will translate into an increase in the number of people in employment as the jobs come on...