Tribunal terms of reference

The tribunal is to inquire into and report to the Dail and make findings and recommendations on:

The tribunal is to inquire into and report to the Dail and make findings and recommendations on:

Whether any substantial payments were made to Charles Haughey or Michael Lowry while they held public office in circumstances giving rise to a suspicion that the money was paid in connection with or had the power to influence the discharge of their duties.

The source of money held in the Ansbacher accounts or other bank accounts for the benefit of Mr Haughey or any other present of former office-holder.

The source of money held in various accounts in various financial institutions for the benefit of Mr Lowry or any other present or former office-holder.

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Whether any money in any of these accounts for the benefit of Mr Haughey or Mr Lowry was paid to any other office-holder, and whether such office-holder did anything in return.

Whether Mr Haughey or Mr Lowry did anything in their capacity as office-holders that benefited anyone who gave them money, or instructed or procured others to do so.

Whether the Revenue Commissioners did everything they could to collect tax from Mr Haughey and Mr Lowry and his companies on the payments received by them from Mr Ben Dunne outlined in the report of the Dunnes payments tribunal.

The tribunal is also to make recommendations:

To ensure the integrity of public administration is not compromised by the dependence of political parties on secret donations.

For the reform of company law concerning disclosure, compliance and enforcement.

For ensuring openness and accountability of the Revenue Commissioners while retaining the right to privacy of compliant taxpayers.

For enhancing the role and performance of the Central Bank as a regulator of banks and financial services sector.

For ensuring professional accountancy and other bodies regulate their members' behaviour effectively.

For protecting the State's tax base from fraud and evasion in the establishment of offshore accounts and to recommend whether tax law needs to be changed to ensure this.

The tribunal is to carry out investigations and decide whether there is enough evidence to proceed to oral hearings.