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Dáil Éireann debate -
Thursday, 4 Oct 2018

Vol. 973 No. 1

Taxation Orders 2018: Motion (Resumed)

The following motion was moved by the Minister of State at the Department of Finance, Deputy Michael D'Arcy, on Wednesday, 3 October 2018:
That Dáil Éireann approves the following Order in draft:
Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of Ghana) Order 2018,
a copy of which was laid before Dáil Éireann on 14th September, 2018.”
Debate resumed on amendment No. 1:
To insert the following after “14th September, 2018”:
“that the Department of Finance shall report back to Dáil Éireann within three months on responses received from the government of Ghana to its offer to insert as a protocol to the Convention between Ireland and the Republic of Ghana for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Gains the ‘minimum standard’ anti-treaty-shopping provisions defined in Action 6 of the Organisation for Economic Co-operation and Development's base erosion and profit shifting process; and
further calls on the Government in accordance with its commitments to the principle of policy coherence for development in Article 208 of the Treaty on the Functioning of the European Union, its commitments under the Addis Tax Initiative, and the provisions of European Parliament resolution 2015/20158(INI) on negotiating double tax agreements with developing countries, to write to the government of Ghana proposing that this additional protocol may also include additional measures to safeguard source taxing rights, including;
— that furnishing services may constitute a taxable permanent establishment in accordance with Article 5(3) of the United Nations Model Taxation Convention between Developed and Developing Countries;
— that withholding taxes on royalties may approach the rates currently established in Ghanaian and Irish law; and
— that the source country may tax capital gains in accordance with Article 13(5) of the United Nations Model Taxation Convention.”
- (Deputy Eamon Ryan)

I must now deal with a postponed division relating to, No. 23, the motion regarding the Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of Ghana) Order 2018. On Wednesday, 17 January 2017, on the question that the amendment to the motion be agreed to, a division was claimed and in accordance with Standing Order 70(2), that division must be taken now.

Amendment put:
The Dáil divided: Tá, 45; Níl, 79; Staon, 0.

  • Adams, Gerry.
  • Barry, Mick.
  • Boyd Barrett, Richard.
  • Brady, John.
  • Broughan, Thomas P.
  • Buckley, Pat.
  • Burton, Joan.
  • Collins, Michael.
  • Connolly, Catherine.
  • Coppinger, Ruth.
  • Crowe, Seán.
  • Daly, Clare.
  • Doherty, Pearse.
  • Ellis, Dessie.
  • Ferris, Martin.
  • Funchion, Kathleen.
  • Harty, Michael.
  • Healy, Seamus.
  • Howlin, Brendan.
  • Kelly, Alan.
  • Kenny, Gino.
  • Kenny, Martin.
  • Martin, Catherine.
  • McGrath, Mattie.
  • Mitchell, Denise.
  • Munster, Imelda.
  • Murphy, Catherine.
  • Murphy, Paul.
  • O'Brien, Jonathan.
  • O'Reilly, Louise.
  • O'Sullivan, Jan.
  • O'Sullivan, Maureen.
  • Ó Broin, Eoin.
  • Ó Caoláin, Caoimhghín.
  • Ó Laoghaire, Donnchadh.
  • Ó Snodaigh, Aengus.
  • Pringle, Thomas.
  • Quinlivan, Maurice.
  • Ryan, Brendan.
  • Ryan, Eamon.
  • Sherlock, Sean.
  • Smith, Bríd.
  • Stanley, Brian.
  • Tóibín, Peadar.
  • Wallace, Mick.


  • Aylward, Bobby.
  • Bailey, Maria.
  • Barrett, Seán.
  • Breathnach, Declan.
  • Breen, Pat.
  • Brophy, Colm.
  • Browne, James.
  • Bruton, Richard.
  • Burke, Peter.
  • Butler, Mary.
  • Byrne, Catherine.
  • Byrne, Thomas.
  • Cahill, Jackie.
  • Calleary, Dara.
  • Canney, Seán.
  • Carey, Joe.
  • Casey, Pat.
  • Cassells, Shane.
  • Chambers, Jack.
  • Collins, Niall.
  • Corcoran Kennedy, Marcella.
  • Coveney, Simon.
  • Cowen, Barry.
  • Creed, Michael.
  • Curran, John.
  • D'Arcy, Michael.
  • Daly, Jim.
  • Deasy, John.
  • Deering, Pat.
  • Doherty, Regina.
  • Donnelly, Stephen S.
  • Dooley, Timmy.
  • Doyle, Andrew.
  • Durkan, Bernard J.
  • English, Damien.
  • Fitzgerald, Frances.
  • Fitzpatrick, Peter.
  • Gallagher, Pat The Cope.
  • Griffin, Brendan.
  • Haughey, Seán.
  • Kehoe, Paul.
  • Kelleher, Billy.
  • Kyne, Seán.
  • Lahart, John.
  • Lowry, Michael.
  • Madigan, Josepha.
  • McConalogue, Charlie.
  • McGrath, Michael.
  • McGuinness, John.
  • McHugh, Joe.
  • McLoughlin, Tony.
  • Mitchell O'Connor, Mary.
  • Moran, Kevin Boxer.
  • Moynihan, Aindrias.
  • Murphy O'Mahony, Margaret.
  • Murphy, Eoghan.
  • Naughton, Hildegarde.
  • Neville, Tom.
  • Noonan, Michael.
  • O'Brien, Darragh.
  • O'Callaghan, Jim.
  • O'Connell, Kate.
  • O'Dea, Willie.
  • O'Donovan, Patrick.
  • O'Dowd, Fergus.
  • O'Loughlin, Fiona.
  • O'Rourke, Frank.
  • Ó Cuív, Éamon.
  • Phelan, John Paul.
  • Rabbitte, Anne.
  • Ring, Michael.
  • Rock, Noel.
  • Ross, Shane.
  • Scanlon, Eamon.
  • Smith, Brendan.
  • Smyth, Niamh.
  • Stanton, David.
  • Troy, Robert.
  • Zappone, Katherine.


Tellers: Tá, Deputies Eamon Ryan and Catherine Martin; Níl, Deputies Joe McHugh and Tony McLoughlin.
Amendment declared lost.
Motion agreed to.
Sitting suspended at 1.25 p.m. and resumed at 2.05 p.m.