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Hello, A client of mine is the proprietary director of an Irish company who invoices a Maltese company for services (flying private jets internationally). This proprietary director is out of Ireland over 200 days of each year and on the payroll of his Irish company. He would like to benefit from a PAYE exclusion order. He understands he will have to resign as director in order to do so. Also, does he have to be tax resident in another country? And, would it be more beneficial to become an employee of the Maltese company or different branch of the same company in a different country? Thank you.

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Asked on 7 February 2018 8:13 am