Pearse Doherty (Donegal South West, Sinn Fein)
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185. To ask the Minister for Finance if he has sent any communication, or if he intends to send any communication or officials from his Department or the Revenue Commissioners to the U.S. Senate Committee that undertook a case study on Apple's tax activities, specifically in Ireland, which refute the allegations that Ireland is a tax haven for multi national corporations and that Apple was offered a special deal by the Irish State on corporation tax. [25552/13]

Michael Noonan (Limerick City, Fine Gael)
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As I have said in the Dáil previously we are in regular contact with our friends in the United States and we will communicate the issues referred to by the Deputy in the appropriate way at the appropriate time.

Pearse Doherty (Donegal South West, Sinn Fein)
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186. To ask the Minister for Finance if he had any communication with the European Commission in relation to the allegations made concerning Ireland's tax treatment of Apple; and if his attention has been drawn to the Commission's examination of the matter, following these allegations. [25553/13]

Michael Noonan (Limerick City, Fine Gael)
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I can advise the Deputy that there has been no formal communication with the European Commission regarding the allegations referred to and we are not aware of any examination of this issue by the Commission.