Results: 25 user(s) and 990 document(s)

20/03/2018 Relevancy 100% page

Reviewing Actuary

The requirements are set out in the Central Bank of Ireland’s Domestic Actuarial Regime, which became effective on 1st January 2016.

21/03/2018 Relevancy 100% page

Quantified Impacts of IFRS 9: Initial Findings

At the end of February 2018, all the major European banks published information on the impact of the implementation of the new standard IFRS 9. IFRS 9 introduces numerous changes (classification, impairment, hedging, etc.). Their impacts at the transition date vary widely from one bank to another. They are negative in most cases, but for some banks are virtually nil or even positive. The indicators used are also variable: though the impact on the CET1 ratio is a firm common indicator, the level of further detail reported varies significantly from one institution to another.

29/08/2017 Relevancy 100% page

Mazars Merge with Maguire Caulfield Browne, Chartered Accountants

We are delighted to announce that Mazars has merged with Maguire Caulfield Browne. The newly merged entity will be called Mazars and will be led by Mazars Managing Partner, Mark Kennedy. Richard Maguire and Pat Magner will join the Mazars Partnership.

18/04/2019 Relevancy 100% office

Sofia

27/06/2018 Relevancy 100% page

New Corporate Finance Partner

Mazars has appointed John Bowe as Corporate Finance Partner in Mazars. The Mazars Corporate Finance team has been very active over the last 2 years successfully advising Irish businesses and shareholders on a wide range of transactions including company sales, MBO’s, acquisitions, equity and debt raising.

17/04/2019 Relevancy 100% page

Key Employee Engagement Programme (“KEEP”) – April 2019

The Minister for Finance announced in his Budget 2018 speech the introduction of a new tax-advantaged share scheme in Ireland known as the “Key Employee Engagement Programme” (KEEP). The scheme was formally enacted on 14 January 2018.

02/05/2019 Relevancy 100% page

Detailed Information on Optimize

At Mazars we have experienced first-hand what it takes to build a successful business by working extensively with entrepreneurial businesses.

14/02/2019 Relevancy 100% page

Tax Newsletters

All the latest tax news from Mazars Ireland and Mazars Group. Please feel free to contact us with any queries.

14/03/2018 Relevancy 100% page

Employment Tax Alert - March 2018

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.

27/06/2018 Relevancy 100% page

Approved Retirement Funds

Revenue has updated Chapter 23 of its Pension Manual to provide guidance on the tax treatment of distributions from an Approved Retirement Fund (ARF)/Approved Minimum Retirement Fund (AMRF) from a Qualified Fund Manager (QFM) to a non-resident taxpayer.

27/06/2018 Relevancy 100% page

Change In Basis Of Assessment For Employment Income

In line with measures introduced in Finance Act 2017, with effect from 1 January 2018, an employee will be charged to tax on employment income in the year in which the income is “paid”. Previously, an “earnings” basis applied such that employment income was taxable in the year in which it was earned, notwithstanding that it was paid and subject to PAYE withholdings in a subsequent tax year (e.g. bonus payments).

27/06/2018 Relevancy 100% page

Professional Membership Fees

From the years 2004 to 2010, a specific tax relief allowed an employer to pay/reimburse as tax-free the annual professional membership fees on behalf of employees where the membership was regarded as “relevant” to the business of the employer. This relief was removed from 2011 onwards with the result that professional membership fees paid/reimbursed by an employer will only qualify as tax-free in the hands of an employee under general principles, i.e., where the fees are incurred “wholly, exclusively and necessarily” by the employee in the performance of their duties.

27/06/2018 Relevancy 100% page

Liabilities for Failure to Operate the PAYE System Correctly

With effect from 1 January 2018, employers who fail to operate PAYE withholdings on employment income will be liable, on a grossed-up basis, for the PAYE liability that should have been withheld on the employment income. The provision was announced in Finance Act 2017 and it forms part of measures to facilitate the implementation of PAYE Modernisation from 1 January 2019.

27/06/2018 Relevancy 100% page

Private use of company vans

Revenue has updated Part 05-04-04 of its Tax and Duty Manual (“Benefit-in-Kind – Private Use of Company Vans”) to provide information on the BIK exemption for electric vans which commenced on 1 January 2018.

27/06/2018 Relevancy 100% page

Key Employee Engagement Programme (“KEEP”) – March 2018

In line with expectations, the Minister for Finance announced in his Budget 2018 speech the introduction of a new tax-advantaged share scheme in Ireland known as the “Key Employee Engagement Programme” (KEEP). The scheme was formally enacted through a Ministerial Order on 14 January 2018.

08/01/2019 Relevancy 100% country

Kosovo

13/12/2017 Relevancy 100% page

December 2017 Tax Update

This series of articles will provide you with an update on tax developments that impact organisations in Ireland and those that do business with Ireland.