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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