In partnership with Irish Tax Institute
Payroll Taxes
- Self-employed v employee
- Directors fees
- Travel & subsistence
- Non-resident, non-executive directors
- What is a foreign employment?
- PAYE issues for mobile works, non-Irish employments & outbound assignees
- In-house considerations for tax equalisation
- The interaction with DTAs and the concept of PEs
- PRSI & USC: EU regulations & bi-lateral agreements
- SARP & FED
- Getting the paperwork right – VISA, PPS number, tax credit certificate
- Share options & RSUs: inbound & outbound assignee issues
- Revenue audits – key areas of focus
VAT & RCT
- Taxable persons
- Place of supply rules – goods and services
- Deemed supplies and self-supplies
- VAT deductibility
- Issues for cross-border trade in the EU and worldwide
- VAT groups
- MOSS
- VAT records
- Administration and compliance issues
- RCT – principle contractor, sub-contractor, relevant contracts
- Relevant construction operations – SIN and pre-approval of payments
- Multiple contracts
- The 3 RCT rates
- Records, audits and penalties
Speakers:
Breda Ballantyne, Deloitte
Elaine O’Rourke, PwC
Sinead Leahy, Itron Inc
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