The concept of what constitutes a Permanent Establishment (PE) and ultimately whether there is a taxable presence in a country, is a challenge frequently faced by international organisations and tax practitioners alike.
In this Employment Tax Alert, we will provide you with an update on employment tax developments that impact employers, organisations in Ireland and those that do business in Ireland.
One of the conditions to avail of the Special Assignee Relief Programme (SARP) is that an employer must certify to Revenue that an employee meets relevant conditions. The certification must be made within 30 days of arrival in Ireland.
The Government has released a report on the tax and PRSI implications of intermediary employment structures and self-employed arrangements.
From December 2017, the Garda National Immigration Bureau Card (GNIB) has been replaced with a new Irish Residence Permit (“IRP”).
The purpose of this article is to suggest how rights attaching to a company shareholding may permit or deny its shareholders the opportunity to avail of certain tax reliefs. These tax reliefs could apply when the shareholder is ultimately selling their shares – the main reliefs being retirement relief, entrepreneur relief and holding company exemption. If the shareholdings are structured in an optimal manner, a combination of all three reliefs may be utilised to minimise or potentially eliminate any capital gains tax (CGT).
What is in dispute? Recovery of VAT costs claim by Ryanair denied by the Revenue Commissioners.
A referral by the Irish Supreme Court to the ECJ asking whether a future intention to provide management services to a takeover target, and if the takeover is successful, is this sufficient to demonstrate an ‘economic activity’ exists for recovering VAT costs?