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The MIT Weekly ~ 15 January 2023
 
 
The MIT Weekly

Tax News & Updates

 
 

Amendment to the Deduction (income from employment) rules

The Deduction (Income from Employment) Rules have been revised by LN 4 of 2023. The income threshold of €10,200 in Rule 2...

Tax on part time income


The Office of the CfR has notified that the deadline to pay the tax on part-time employment/self-employment...

 
 

Extension of property duty exemptions

LN 366 of 2022 has revised the Exemption of Duty in terms of article 23 Order, the the Duty on Donations of Marketable Securities...

Applying for a separate tax return under art 49A ITA

The Office of the CfR has issued guidance on the procedure for spouses to apply for a separate tax return....

 
 
 
 
 
 
 

Personal Taxation - Special Schemes

Two sessions covering: Part Time Rules; Rental Income TA24; Highly Qualified Persons Rules; Qualifying Employment in Innovation and Creativity (Personal Tax) Rules; Qualifying Employment in Maritime Activities and the Servicing of Offshore Oil and Gas Industry Activities (Personal Tax) Rules; Aviation rules; Investment expatriate rules. Click to book.

Date: 16 & 18 January 2023
Time: 17.00 - 19.00
Online

 
 

Personal Taxation - International Considerations

Two sessions covering: Article 1, 3 and 4 OECD MTC, including MLI considerations; Dual residence case studies; Articles 14, 15 and 16 including Article 5 given the need to refer to PE definition for Article 15; Article 17,18,19 and 20; OECD COVID guidance; implications on the employer – shadow payroll, PE, domestic regulations. Click to book.

Date: 23 & 25 January 2023
Time: 17.00 - 19.00
Online

 
 

Personal Taxation - Social Security

This session will address: Social security and Regulation 883/2004 on the coordination of social security systems; Posted Workers Directive; The Intra-Company Transfers Directive; as well as Key Employee Initiative. Click to book.

Date: 30 January 2023
Time: 17.00 - 19.00
Online

 
 

TAX AML Deep Dive & Practical Considerations

Two sessions addressing the identification and mitigation of the risk of tax-related money laundering through the implementation of appropriate procedural and structural safeguards. Click to book.

Date: 26 & 31 January 2023
Time: 17.30 - 19.30
Online

 
 
 
 
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