Paul Hegarty

Paul Hegarty

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So far Paul Hegarty has created 3 blog entries.

Tax Considerations For Irish Employers Sending Employees Abroad

Permanent Establishment (‘PE’) A permanent establishment in a foreign country may be created by an employee carrying out duties in that country. It would be important to consider the activities being carried out by the people located in a jurisdiction in each instance. Although the concept of what constitutes a PE is relatively common among [...]

By |2019-06-20T13:32:37+01:00June 20th, 2019|Latest News, News|

Tax Considerations for Foreign Employers Locating to Ireland

Permanent Establishment (‘PE’) A permanent establishment may be created by a presence such as an ‘office’ or place of management. When a foreign employer sends an employee to carry out certain duties in Ireland, one must consider if the employee’s presence could give rise to an ‘office’ or presence in Ireland. Overall, whether or not [...]

By |2019-07-31T10:02:05+01:00June 7th, 2019|Latest News, News|

Employee Global Mobility: Brexit and Non-Irish Domiciled Status

As the Brexit resolution continues to roll on, employers and employees are increasingly seeking advice in relation to payroll taxes and income tax obligations in Ireland. Non-Irish Domiciled Status – Brexit considerations There is no definition of domicile in Irish tax law and the determining principles are found in case law. In effect, your domicile [...]

By |2019-05-29T17:09:34+01:00May 29th, 2019|Latest News, News|