46 Deputy Catherine Murphy asked the Minister for Finance if his attention has been drawn to any arrangements within semi-State companies whereby individual employees are paid for their services, either for regular contractual duties, extraordinarily contractual duties or both, through the practice of incorporating themselves and having that remuneration paid to their company; if he will outline the tax implications of such arrangements; if it facilitates the avoidance of payment of PAYE, PRSI and or other taxation at source; and if he will make a statement on the matter. [23103/12]

Summary

46 Deputy Catherine Murphy asked the Minister for Finance if his attention has been drawn to any arrangements within semi-State companies whereby individual employees are paid for their services, either for regular contractual duties, extraordinarily contractual duties or both, through the practice of incorporating themselves and having that remuneration paid to their company; if he will outline the tax implications of such arrangements; if it facilitates the avoidance of payment of PAYE, PRSI and or other taxation at source; and if he will make a statement on the matter. [23103/12]

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• Tax Code

  xml · EN · 9 May 2012

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