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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 / 5.4.3 Consequences of having established a PE inadvertently

5.4.3 Consequences of having established a PE inadvertently

Republic of Ireland

The consequences of having established a PE inadvertently are as follow:

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•�� requirements for the entity to register for corporation tax
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•�� corporation tax filing requirements, including

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Introduction

7.1 Business travel and subsistence

4.5 Employer provided accommodation

11. Work permit assessment tool

6.1.1 EU social security agreement

4.4 Car allowance

3.5 Stock options

12. Checklist for employers

6.3 Inbound employees on assignment

8.2 Failure to pay social security

4.12 Beneficial loans

5.3.1 Short term business visitors

2.2 Social security contributions

8.2 Appeals process

1.4.1 INAIL – National Institute for Insurance against Accidents at Work

5.1 Employer registration

3.3 Participatory bonus

2.1.1 Tax deduction cards

7.1 Commuting costs

3.2 French national minimum wage (SMIC)