Results: 25 user(s) and 1001 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

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.

14/03/2018 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

27/06/2018 Relevancy 100% page

Recent Tax Appeals Commission Determinations

The Tax Appeals Commission has recently published determinations on the entitlement of individuals to claim the employee tax credit in cases where they are the recipient of a payment resulting from being “wholly or mainly” maintained by a spouse who qualifies for a State pension. In addition, the Commission has published a determination on the entitlement of a company director to claim a credit for PAYE withheld by the company on his emoluments in the case where the withholdings were not remitted to the Revenue Commissioners.

23/08/2018 Relevancy 100% page

Update on PAYE Modernisation

We would like to provide you with an update on developments in relation to the PAYE modernisation project which is currently underway by the Revenue Commissioners (“Revenue”).

17/01/2019 Relevancy 100% page

Audit & Assurance Updates

We hope these videos, which are presented in easy-to-use bite-size chunks, will prove useful to people in finance roles. These videos are intended to keep people up to date with key audit, accounting and regulatory changes, help with training, reinforce best practice and prompt discussion.

02/05/2019 Relevancy 100% page

Report - How to Optimize mid-sized businesses

Discover our key findings into how mid-sized companies improve performance & enhance value, gathered from our research into the financial data of European businesses over the last four years, in this in-depth report.