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Joint Oireachtas Committee on Communications, Climate Action and Environment: Data Collection by Digital Assistants: Discussion (Resumed) (3 Dec 2019)

David Cullinane: My questions are to Mr. Davis. There was a report in The Guardian on 26 July of this year. The headline read: "Apple contractors 'regularly hear confidential details' on Siri recordings". I am sure Mr. Davis is aware of that article. It had to do with a whistleblower.

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)

David Cullinane: We received a briefing note from the Department of Finance on the Apple escrow account. The NTMA's presentation was excellent across all of the key areas. The Apple escrow account lost €16 million in value up to December 2018. While it might seem like a small figure in the context of the total sum of €14.269 billion in the fund, how did the loss occur?

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)

David Cullinane: ...Commission sustains its original decision, the State will get the €14.269 billion and the question will be how it should spend it. If the Government wins and the taxpayer loses, I take it that Apple will get its money back. Will it only get what is in the fund? As such, does it share the risk?

Public Accounts Committee: Matters related to Medical Negligence, Open Disclosure, Cervical Cancer and Thalidomide Litigation (8 Nov 2018)

David Cullinane: ...hospitals or hospitals that provide cancer care. Maybe that is a better way to do it. We do not want to create undue problems for any hospital. People can see that it is unfair to compare apples and oranges. At the same time, we do not want to create circumstances where problems are hidden from public scrutiny because this committee cannot see them. I am interested in comparing like...

Future of the European Union: Statements (9 May 2018)

David Cullinane: ...Europe. They do not like to hear the truth. It is interesting that almost every party is becoming more critical of the European Union. For example, the Government is robustly challenging the Apple judgment of the European Commission. Both Fianna Fáil and Fine Gael are, rightly, exercised by a consolidated tax coming from the European Union. Everybody has a right to be critical...

Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed) (22 Feb 2018)

David Cullinane: Okay. I thank Mr. Cody for that. I have a very quick question on Apple, which I know Mr. Cody has dealt with. He has said that Revenue is 99% of the way there in terms of calculating the liability. I imagine that, even though it is only two companies, Revenue will be going back over time. What is the time period it is looking back into?

Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed) (22 Feb 2018)

David Cullinane: That would involve any payment which could be perceived as state aid to either of the Apple companies involved. What types of payments would they be in broad terms?

Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed) (22 Feb 2018)

David Cullinane: Forgive me if I am wrong, but was the judgment not that there was a special arrangement for Apple in terms of state aid rules which did not apply to other companies? Was that not the substance of the Directorate General's judgment? Perhaps the Department might have an answer to that question.

Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed) (22 Feb 2018)

David Cullinane: It is not that tricky because the judgment was very clear. The judgment was that favourable treatment was given to Apple. Was that not the essence of the Commission's judgment?

Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed) (22 Feb 2018)

David Cullinane: I am just trying to understand the calculations. If all state aid which was given to those two Apple companies is being calculated, I would imagine that similar state aid was given to other companies, was it not? I am trying to establish what exactly the Department is looking at to arrive at whatever figure it will arrive at. I am sure it will be greater than €13 billion. Is it...

Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed) (22 Feb 2018)

David Cullinane: Perhaps I can put if differently to help the witnesses understand me. I put this question to Mr. Cody. The judgment is that the State did not collect enough tax from Apple. That judgment was because of what the Commission saw as favourable state aid rules being applied to Apple, a special arrangement or whatever way one chooses to phrase it. That was the substance of its judgment, which...

Public Accounts Committee: Business of Committee (8 Feb 2018)

David Cullinane: ...in terms of corporation tax. Some of it is good and some of it not so good in terms of the perception of how corporation tax is applied in Ireland. We have the European Commission's judgment on Apple. Generally there has been what I would regard as a very negative interpretation of how the Irish tax code applies to multinationals. I have my own concerns as a citizen and a public...

Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017)

David Cullinane: On this topic, yes. I am assuming that we will be able to refer to Apple and ask questions on some aspects of this because it is entirely relevant to the application of the tax code. You have spent the last ten minutes putting questions in respect of the escrow account. All of this is in the public domain.

Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017)

David Cullinane: I am putting the Chairman on notice that Apple will be part of my questioning.

Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017)

David Cullinane: May I turn to Apple briefly?

Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017)

David Cullinane: What I might do is come back to the Apple issue in the second round. I have one final question for Mr. Cody. He said last night that Revenue would investigate thoroughly and seek to recover the tax avoided, together with interest and avoidance surcharges. Has anybody in the State been subject to a criminal sanction for not paying tax in the past five years?

Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017)

David Cullinane: Will Mr. Cody forward a note to the committee on that matter? I will come back to the Apple case later.

Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (30 Nov 2017)

David Cullinane: I want to return to some of the issues raised earlier, especially the issues of Apple and capital allowances. Mr. Hogan fielded questions earlier about the establishment of the escrow account. He said that the infrastructure is not in place for that account to be set up. Can he remind us what infrastructure needs to be put in place?

Criminal Justice (Corruption Offences) Bill 2017: Second Stage (15 Nov 2017)

David Cullinane: ...free deal for the banks amounts to a bailout and is being paid for by the suffering of citizens. The Taoiseach is happy to forego millions of euro that would address the crisis in housing. Like in the Apple tax debacle, which is another example of institutionalised white-collar crime, the Taoiseach's message is for the banks to keep people's money because the Government can tolerate...

Secure Rents and Tenancies Bill 2016: Second Stage [Private Members] (30 Nov 2016)

David Cullinane: ...thing on this issue. They can unite to block progress, but not to block tax cuts or a cut in the universal social charge for the wealthy, as we saw in the budget, or in respect of multinational companies and Apple’s tax. It is simply not good enough that we have to hold off on providing solutions.