I must now deal with a postponed division relating to the motion regarding the Multilateral Convention to Implement Tax Treaty Related Measures Order 2018. On Wednesday, 3 October 2018, on the question that the amendment be made, a division was claimed and, in accordance with Standing Order 70(2), that division must be taken now.
Taxation Agreement: 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:
The Multilateral Convention to Implement Tax Treaty Related Measures Order 2018,
a copy of which was laid before Dáil Éireann on 13th September, 2018.
Debated resumed on amendment No. 1:
To insert the following after “13th September, 2018”:
“and that the Department of Finance shall report back to Dáil Éireann within one month on:
- what measures the Department of Finance will be taking to prevent the use of tax structures commonly known as the ‘Single Malt’, beyond its reliance upon United States tax reforms;
- what measures the Department of Finance will be taking to prevent companies from avoiding a permanent establishment in jurisdictions where their agents make sales and then booking the resulting sales income as the income of an Irish company;
- what actions the Government is taking to amend bilaterally its double taxation conventions with other states that have declined to adopt Article 4 of the Multilateral Convention to Implement Tax Treaty Related Measures Order 2018, in order to ensure that the tax residence of Irish-registered companies is determined in accordance with Article 4 of this Convention or with section 43 of the Finance Act 2014;
- precisely which areas of the application of Article 12 of the Multilateral Convention to Implement Tax Treaty Related Measures the Department of Finance regards as continuing to be uncertain, given the completion of additional guidance under Action 7 of the Organisation for Economic Co-operation and Development base erosion and profit shifting project on the attribution of profits to permanent establishments, and the publication of this additional guidance on 22nd March, 2018; and
- the reasons why the Department of Finance regards the application of Article 12 of the Multilateral Convention to Implement Tax Treaty Related Measures to be more uncertain than the application of the other articles of this Convention which the Government is adopting through the Multilateral Convention to Implement Tax Treaty Related Measures Order 2018.”
- (Deputy Eamon Ryan)
Amendment put:
The Dáil divided: Tá, 37; Níl, 77; Staon, 0.
Tá
- Barry, Mick.
- Boyd Barrett, Richard.
- Brady, John.
- Broughan, Thomas P.
- Collins, Michael.
- Connolly, Catherine.
- Coppinger, Ruth.
- Crowe, Seán.
- Daly, Clare.
- Ellis, Dessie.
- Funchion, Kathleen.
- Healy, Seamus.
- Howlin, Brendan.
- Kelly, Alan.
- Kenny, Gino.
- Martin, Catherine.
- McGrath, Mattie.
- Mitchell, Denise.
- Munster, Imelda.
- Murphy, Catherine.
- Murphy, Paul.
- Nolan, Carol.
- O'Brien, Jonathan.
- O'Reilly, Louise.
- O'Sullivan, Jan.
- O'Sullivan, Maureen.
- Ó Broin, Eoin.
- Ó Caoláin, Caoimhghín.
- Ó Snodaigh, Aengus.
- Penrose, Willie.
- Ryan, Brendan.
- Sherlock, Sean.
- Shortall, Róisín.
- Smith, Bríd.
- Stanley, Brian.
- Tóibín, Peadar.
- Wallace, Mick.
Níl
- Aylward, Bobby.
- Bailey, Maria.
- Barrett, Seán.
- Breathnach, Declan.
- Breen, Pat.
- Browne, James.
- Bruton, Richard.
- Burke, Peter.
- Butler, Mary.
- Byrne, Thomas.
- Calleary, Dara.
- Cannon, Ciarán.
- Carey, Joe.
- Casey, Pat.
- Cassells, Shane.
- Chambers, Jack.
- Chambers, Lisa.
- Collins, Niall.
- Corcoran Kennedy, Marcella.
- Coveney, Simon.
- Cowen, Barry.
- Creed, Michael.
- Curran, John.
- D'Arcy, Michael.
- Daly, Jim.
- Deasy, John.
- Doherty, Regina.
- Donnelly, Stephen S.
- Dooley, Timmy.
- Doyle, Andrew.
- Durkan, Bernard J.
- Fitzpatrick, Peter.
- Flanagan, Charles.
- Fleming, Sean.
- Grealish, Noel.
- Griffin, Brendan.
- Harris, Simon.
- Haughey, Seán.
- Humphreys, Heather.
- Kehoe, Paul.
- Kelleher, Billy.
- Kyne, Seán.
- Lawless, James.
- Lowry, Michael.
- MacSharry, Marc.
- McGrath, Finian.
- McGrath, Michael.
- McHugh, Joe.
- McLoughlin, Tony.
- Mitchell O'Connor, Mary.
- Moran, Kevin Boxer.
- Moynihan, Aindrias.
- Moynihan, Michael.
- 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'Keeffe, Kevin.
- O'Loughlin, Fiona.
- O'Rourke, Frank.
- Ó Cuív, Éamon.
- Phelan, John Paul.
- Rabbitte, Anne.
- Ring, Michael.
- Rock, Noel.
- Scanlon, Eamon.
- Smith, Brendan.
- Stanton, David.
- Troy, Robert.
- Zappone, Katherine.
Staon
Tellers: Tá, Deputies Catherine Martin and Brendan Ryan; Níl, Deputies Seán Kyne and Tony McLoughlin.
Amendment declared lost.
I understand the Minister of State, Deputy D'Arcy, has a minor technical amendment to propose.
I move amendment No. 2:
To delete "13th September, 2018" and substitute "12th October, 2018".
Amendment agreed to.
Motion, as amended, agreed to.