5.4.1 Mitigate The Risk Of Creating A PE

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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Republic of Ireland /5. How to register an employer/employee /5.4 Permanent establishment (PE) risk / 5.4.1 Mitigate the risk of creating a PE

Commentary

Republic of Ireland

An Irish permanent establishment (PE) may be created for a non-resident company if it has (a) a fixed place of business in Ireland and/or (b) a dependent agent (eg employee) in Ireland has authority to, and habitually concludes, contracts in the name of the company. Non-resident companies

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1.3.1 Monthly filings

7.1 Business travel and subsistence

2.2.3 Labour Fund (FP) and Bankruptcy Fund (FGSP)

2.3.2 Minimum wage/ stamp duty tax exemptions

11. Work permit assessment tool

3.5 Bicycle mileage allowance

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5.4.1 Mitigate the risk of creating a PE

Republic of Ireland

1.3.1 Monthly filings

7.1 Business travel and subsistence

2.2.3 Labour Fund (FP) and Bankruptcy Fund (FGSP)

2.3.2 Minimum wage/ stamp duty tax exemptions

11. Work permit assessment tool

3.5 Bicycle mileage allowance

4.2 Company car

5.4.4 Obligations for foreign employers where no PE is created

5.3 Foreign employers

6.3.1 Employees with an overseas employer (secondees)

6.3 Inbound employees on assignment

4.12 Beneficial loans

4.4 Interest-free loans

2.2 Social security contributions

8.2 Appeals process

5.1 Employer registration

3.1 Salary advances

3.4 Special payments and one-sixth rule

3.7.3 Sale of shares

3.3 Participatory bonus

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5.4.1 Mitigate the risk of creating a PE

Republic of Ireland

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT