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Business Travellers to Ireland: Managing Risks for Employers in 2020 and Beyond (Irish Tax Review 2020 Issue 1)

Irish Tax Review Julie Burke Kathryn Brady Aoife Reilly
2020-03-23
...-border commuters, short-term assignees and ad hoc business trippers. Business travellers include those who travel from parent companies based in the United States and the United Kingdom to Ireland for meetings, for short projects or to provide experience and guidance to Irish staff. In the context of Brexit, for example, it includes senior executives flying from London to Dublin for three or four days a month to assist with the establishment of new Irish operations. In many circumstances the fact that these individuals are spending time working in Ireland may trigger Irish tax withholding obligations, as... … In contrast, EU and EEA nationals do not require permission to take up employment in Ireland or for business travel to Ireland. Although Brexit remains a contentious topic, the preservation of the Common Travel Area between Ireland and the United Kingdom has offered a certain level of comfort to employers and employees regarding business travel between Ireland and the United Kingdom.
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Finance Act 2019: Key Changes to the R&D Tax Credit Regime (Irish Tax Review 2020 Issue 1)

Irish Tax Review Julie Burke Ken Hardy Ronan Moore
2020-03-23
The enhancements for small and micro companies are positive, and an extension to include medium sized enterprises in the future would be welcomed. It is worth noting with Brexit in mind that the UK has a competitive R&D regime for SMEs that includes medium sized companies.(medium companies have fewer than 500 employees, an annual turnover of €100m and balance sheet total of under €86m) With a headline rate similar to Ireland’s 25% rate...
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Institute Representations on Covid-19 Business Support Measures - Part 2 (Irish Tax Review 2020 Issue 3)

Irish Tax Review Julie Burke Anne Gunnell
2020-09-22
...changes for consideration in drafting Finance Bill 2020. The submission covered various legislative technical amendments, identified in conjunction with our Policy & Technical Committee, needed to enhance existing tax incentives for SMEs, including KEEP and EII; measures to provide tax certainty for domestic and international businesses, including Brexit-related tax measures; and measures to support business succession.
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International Tax Update (Irish Tax Review 2020 Issue 3)

Irish Tax Review Julie Burke Louise Kelly Emma Arlow
2020-09-22
European Commission Adopts Brexit “Readiness” Communication … On 9 July 2020 the European Commission adopted a “readiness” communication intended to assist national authorities and businesses to prepare for the end of the Brexit transition period on 1 January 2021. The communication sets out a sector-by-sector overview of the main areas where there will be changes regardless of the outcome of the EU–UK negotiations and outlines measures that national authorities, businesses and citizens should take to be ready for these...
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Ireland’s 2020 Economic Outlook (Irish Tax Review 2020 Issue 1)

Irish Tax Review Julie Burke Martina Lawless
2020-03-23
...It is very tempting to headline a piece on the economic outlook for the year ahead with a play on 20–20 vision, but perfect (fore)sight is a rare commodity in economics and the current outlook for the Irish economy is particularly fraught with uncertainties. Risks surrounding the Brexit withdrawal agreement and the threat of a disorderly exit of the UK from the EU without a withdrawal agreement in place overshadowed much economic commentary last year. Although that particular risk did not come to pass, uncertainty about the international environment is likely to continue to dominate economic concerns... … Coverage of economic issues tends to be largely dominated by a focus on external risks such as Brexit and the areas of the economy, such as housing and the health sector, that are generating concerns in terms of activity and funding. Those issues should not detract from highlighting that the measured performance of the Irish economy over recent years has been little short of remarkable. The... … Brexit … Brexit remains another external source of uncertainty. After three years of exit negotiations, the UK is officially no longer a member of the EU from 31 January 2020. After all of the drama of the withdrawal negotiations, some may be surprised that this date is far from the end... of the process and marks just the end of the beginning. Immediately, a new phase of negotiations will start to decide the longer-term relationship between the UK and the EU. Brexit stage 2 is therefore likely to dominate headlines for the year ahead. The agenda for these talks is going to be packed and will include tariffs, product standards, market access for financial services, data protection and fishing rights, among others.
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Legislation & Policy Monitor (Irish Tax Review 2020 Issue 4)

Irish Tax Review Julie Burke Lorraine Sheegar
2020-12-14
Brexit: Commission sends letter of formal notice to the UK for breaching its obligations under the Withdrawal Agreement
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Legislating in a Crisis: The Temporary Wage Subsidy Scheme (Irish Tax Review 2020 Issue 2)

Irish Tax Review Julie Burke Pat Mahon Sean Walsh
2020-07-07
As we celebrated the turn of the decade, we had crossed the Brexit Rubicon and breathed a sigh of relief as the economy and prospects seemed secure for the foreseeable future. At the same time, word was coming of a novel virus that had emerged in China and was taking a toll on the occupants of a little-known district in Wuhan...
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Finance Act 2019: New Tax Measures Relevant to SME Sector (Irish Tax Review 2020 Issue 1)

Irish Tax Review Julie Burke Sarah Meredith
2020-03-23
The relaxation of a number of complex provisions such as the KEEP, EII and R&D tax credit was a bid to manage the impact of Brexit on the SME sector while encouraging entrepreneurship and innovation. Although many of these changes were welcome, further enhancement of the reliefs would be welcome to ensure that Ireland can be successful in fostering the SME sector, which is a key component of the economy.
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