Our client, who is Irish, is a shareholder/director in an Irish resident property investment closed limited company. He emigrated to Australia on 1-9-2016 and returned home to Ireland in February 2018.
He wishes to vote directors fees to himself from the company for the financial year ended 31-12-2017.
What is the tax treatment in Ireland of the directors fees paid? ie income tax, prsi and usc
What is the tax treatment for his Australian tax return?