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Restricted share plans

How to incentivise and retain employees

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Workforce Transition Services

Shaping your business

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Attracting overseas talent to Ireland

  

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Employer Job (PRSI) Incentive

A recent Revenue exemption may enable tax savings for the employer.

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PAYE Settlement Agreement

Employment taxes update

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TaxSaver commuter ticket

Benefits-in-Kind

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Cycle to Work Scheme

Benefits-in-Kind

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Client access

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Taxation and investment guides and country highlights

Deloitte's tax and business guides for over 150 countries

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Expanding abroad?

How the Foreign Earnings Deduction can benefit executives and companies.

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The latest GES updates and new flashes from around the world

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Expanding abroad?

How the Foreign Earnings Deduction can benefit executives and companies

2012 saw the re-introduction of a restricted Foreign Earnings Deduction (FED). This relief allows employees working overseas in 28 countries to make a claim for a refund of Irish tax, if certain conditions are met

The relief was initially allowed for the BRICS Countries (Brazil, Russia, India, China and South Africa) and was extended to other territories, in 2013 and again in 2015.

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Expanding abroad?

This welcome move provides an incentive for employees to work overseas in these jurisdictions at a time when Irish businesses are expanding abroad.

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Jonathon Warnes

Senior Manager - Tax

Sarah Conry

Director - Tax

Colin Forbes

Director - Tax

Daryl Hanberry

Tax Partner - Global Employer Services

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