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Leaders' Questions (11 Mar 2014)

Joan Collins: I have a number of issues I would like to raise with the Tánaiste but I will concentrate on media reports last week about returns by Apple Sales International which is the Irish subsidiary of Apple based in Cork. While Apple Sales International is an unlimited company in Ireland and is not obliged to make annual returns to the Companies Office, it is obliged to make returns in...

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) See 9 other results from this debate

...could be recorded in the headquarters, because the headquarters did not have any employees or offices. This is why it should be recorded in the branch. We do not question or investigate how Apple organises itself. That is a matter for Apple and we do not question that. Apple has organised itself in a way such that Apple Sales International and Apple Operations Europe have a...

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: EU State Aid Investigations into Tax Rulings (resumed) (7 Feb 2017) See 2 other results from this debate

...working and researching the area of corporate taxation and the taxation of multinational enterprises, MNEs, for many years. MNE tax strategies are complex but often obscure. The tax strategies of Apple were first revealed in detail by a US Senate sub-committee in 2013. These complex arrangements were known to very few. One reason for this is that all Apple subsidiaries in Ireland are...

Seanad: An tOrd Gnó - Order of Business (21 Jun 2021)

Garret Ahearn: We have apples in Tipperary. The apple farm run by Con Traas does fantastic work. It is a fantastic local business. It is only a mile away from my home. I would encourage anyone to go there to buy apples. He sells strawberries as well but he is famous for apples and cider. It is lovely cider.

Leaders' Questions (7 Nov 2017)

Róisín Shortall: I want to raise the matter of the Paradise Papers and the information which has emerged in regard to Apple's tax arrangements, the facilitation of these arrangements by successive Irish Governments and the considerably negative impact this is having on Ireland's reputation. The central theme running through the Paradise Papers is the relentless quest of the wealthy and powerful, the great...

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) See 4 other results from this debate

Gerry Horkan: I wish to make a couple of points. To follow on from Senator Burke's question on selectivity, the Commissioner referred to how Apple did not pay the corporation tax rate of 12.5% and that the Commission was basing its case on this and the idea that the tax ruling was selective. The Commission's argument is that Apple got a special deal. According to the Commissioner, the somewhat...

Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation: Base Erosion and Profit Shifting: Discussion with Department of Finance and Revenue (18 Sep 2013) See 1 other result from this debate

Pearse Doherty: The following statement was given by an Apple representative to the Senate sub-committee hearings: Since the early 1990s the government of Ireland has calculated Apple's taxable income in such a way as to produce an effective rate in the low single digits. The rate has varied from year to year, but since 2003 has been 2% or less.That statement is contained within the exhibits relating to the...

Joint Oireachtas Committee on Health: Estimates for Public Services 2017: Vote 38 - Department of Health (27 Sep 2017)

Alan Kelly: I have no problem with that but it is not comparing apples with apples and oranges with oranges because if one considers the mid-west area, a brand new three and a half time capacity emergency department was opened but the volume of people going to it went up by 40%. The real issue is how can one measure apples with apples and oranges with oranges if the Minister is comparing Beaumont or...

Written Answers — Apple Growing Industry: Apple Growing Industry (24 May 2011) See 2 other results from this answer

Simon Coveney: The Department of Agriculture, Fisheries and Food conducts a detailed apple orchard census every five years to update national statistics and to comply with EU legislation. The last orchard census took place in 2007*. It showed 40 Irish apple growers with a production area of 579 ha. The Department estimates this area to have now increased to about 620 ha. Apple varieties grown in Ireland...

Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed) (22 Feb 2018) See 1 other result from this debate

Catherine Connolly: I understand that. I want to raise two more issues, residency in 183 days and Apple. I will bite into that apple. I do not expect Mr. Cody to comment because of the court case but I want to run something by him about the acknowledgement. The two companies in question that operated in Ireland, Apple Sales International, ASI, and Apple Operations Europe, AOE, were taxed for the purposes of...

Committee on Finance, Public Expenditure and Reform: Joint Sub-Committee on Global Corporate Taxation: Base Erosion and Profit Sharing: Discussion with Trinity College (17 Sep 2013) See 1 other result from this debate

Professor Frank Barry: The Vice Chairman's point was that if he was an Apple shareholder he would be wondering when he would see the benefit of this. It is not ideal, but if these profits are earned by Apple and are kept offshore, he will not get the benefits in dividends. However, they will be reflected in the share price because they are genuine profits of the Apple company. Therefore,...

Ceisteanna - Questions - Ceisteanna ar Sonraíodh Uain Dóibh - Priority Questions: Apple Escrow Account (16 Jul 2020)

Paschal Donohoe: The Deputy will be aware that the General Court of the European Union annulled the European Commission's state aid decision of 30 August 2016 with respect to Apple. The court concluded that the Commission in its decision had failed to demonstrate that by issuing the opinions in 1991 and 2007, the Irish authorities had granted the two Apple companies, ASI and AOE, a selective advantage. The...

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) See 1 other result from this debate

Catherine Connolly: I am laughing at the symbolism of the apple and Eve comes to mind but there is not a sign of a woman on the committee. It might be appropriate to tell Apple about what women suffered as a result of the apple symbolism.

School Accommodation (3 Jul 2012)

James Reilly: ...be the bearer of untruths, mistruths or whatever term Deputy Hayes wishes to use. If this is not accurate, someone will be held responsible. For clarity's sake, let us make sure we are comparing apples with apples, not apples with oranges. I said the classroom was 104 sq. m instead of 80 sq. m.

Public Accounts Committee: 2017 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 34 - Housing, Planning and Local Government (28 Feb 2019)

...there is sufficient funding, that is certainly for the Minister but I do not want there to be any misunderstanding. What we are reporting on is versus the targets. The numbers are matching apples with apples rather than any apples with oranges.

Written Answers — Department of Finance: State Aid Investigations (29 Sep 2016)

Michael Noonan: On 30 August 2016, the European Commission issued a negative decision in the Apple State Aid case. The Government profoundly disagrees with the Commission's analysis in the Apple case and will now challenge the decision before the European Courts.  Dáil Éireann has also passed a motion supporting the Government's decision to appeal the European Commission's decision....

Other Questions: State Aid Investigations (29 Sep 2016)

Michael Noonan: On 30 August 2016 the European Commission issued a negative decision in the Apple state aid case. The Government profoundly disagrees with the Commission's analysis in the Apple case and will now challenge the decision before the European courts.  Dáil Éireann has also passed a motion supporting the Government's decision to appeal the European Commission's decision. ...

Seanad: Order of Business (22 May 2013) See 8 other results from this debate

David Cullinane: I wish to raise the issue of the corporation tax paid by Apple in this State in the past ten years or more. It has not been clarified. In fact, quite the opposite is the case. Many questions need to be answered. Senator Clune correctly mentioned our 12.5% corporation tax rate, but the majority of multinationals are not paying anything like 12.5%. There is no effective corporation tax...

Joint Oireachtas Committee on Climate Action: Reduction of Carbon Emissions of 51% by 2030: Discussion (Resumed) (2 Nov 2021)

...orchard plantations and general horticultural considerations. I thank members of the committee for extending me the privilege of addressing them in the context of the potential contribution of the apple-growing sector and the contribution orchards can make to biodiversity. I have been concerned about a changing climate for many years. I gave my first talk on it in 1990, while still a...

Seanad: Order of Business (Resumed) (23 May 2013)

David Cullinane: ...everybody would agree it is important that we have an opportunity to ask questions. I will quote from a hearing that took place in the United States Senate on 15th of this month. The head of Apple's tax operations was before the Senate committee. He stated: Since the early 1990s, the government of Ireland has calculated Apple's taxable income in such a way as to produce an effective...