Ahead of the pay and file deadline, Clíona Crowe outlines some of the most common areas for consideration when compiling the backup date for your annual tax return
Frank Greene is the Lead Tax Partner in Mazars Ireland. He has extensive experience in tax-based property developments, corporate finance and corporate restructuring, maximising shareholder wealth on purchases and sales of companies and also advising clients in relation to Revenue audits.
Last December the Central Bank of Ireland published guidance for the boards of fund management companies in tandem with the views on the responses received to the CP 86 consultation which began in 2014. Michael Tuohy and Sarah Lane take a look at what this means in practical terms for the directors of such companies.
Sarah Lane, Director, Financial Services Risk & Regulation, outlines the top 10 questions that should be on the minds of directors and management teams.
Are we finally going to see, a common sense approach being adopted in the VAT treatment of e-books? This long contentious issue that has given rise to numerous court challenges highlights the inability of VAT legislators in Europe to adapt legislation and deal with the complexities of the rapid growth of global e-trade. Apparently, for now, there is a political related road block.
The consequences of not taking adequate steps to protect your business from VAT fraud have become paramount owing to the risk of significant financial loss and increased audit scrutiny from the tax authorities.
The concept of what constitutes a permanent establishment and ultimately whether there is a taxable presence, is an issue frequently faced by international organisations and tax practitioners alike.
The Revenue Commissioners has indicated that PAYE Modernisation will be operational from 1 January 2019. Employers should ensure that they prepare themselves for the transition to Real Time Reporting (RTR) and ensure that they safeguard themselves against any payroll or employment tax risks associated with this transition.