John Gormley (Dublin South East, Green Party)
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Question 128: To ask the Minister for Finance if his Department has consulted with the Department of the Environment, Heritage and Local Government on the subject of a site value tax; if the introduction of a site value tax with the abolition of commercial rates, as suggested by the Chambers of Commerce of Ireland has been considered; and if he will make a statement on the matter. [38908/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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As I indicated in my reply to a similar parliamentary question from Deputy Eamon Ryan on 23 November 2004, I understand that the Chambers of Commerce of Ireland have made this suggestion in the context of local government financing, which has been the subject of an independent review commissioned by the Minister for the Environment, Heritage and Local Government. I understand this review is currently being finalised and is likely to be published shortly. At this stage, it would be premature of me to offer any comment on the possible recommendations or measures that may arise from the review process.

Eamon Ryan (Dublin South, Green Party)
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Question 129: To ask the Minister for Finance if the Government has received communication from the Government of the United States of America regarding the practice and application of Irish corporation and other tax rules on US registered companies operating here. [37927/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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Regarding the normal administration of taxes, the Ireland-US double taxation convention provides for exchange of information for the taxes covered by it. Information exchanged is treated as confidential and may only be disclosed to persons concerned with the administration of the taxes covered by the convention. This type of provision is included in most of the double taxation treaties that Ireland has concluded. In respect of the question raised, I understand from the Revenue Commissioners that there are currently no outstanding issues from the US Government. Furthermore, I can also confirm that neither I nor my Department has received communication from the US authorities in this regard.