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13.2.2019

EisnerAmper hosts Secrets to Operational Due Diligence Breakfast Seminar with Eze Castle Integration

Due Diligence Seminar image | Latest News

From left to right, EisnerAmper Global members: Edo Pollack, Rob Mirsky, Natalie Wellans,  Zach Haas, Gavin Lee, Caitlin Cotter, David Carroll.

On Wednesday 13 February 2019, EisnerAmper Ireland’s Gavin Lee, Head of International Trade, and David Carroll, Director, attended the EisnerAmper / Eze Castle Integration; Secrets to Operational Due Diligence breakfast seminar in Prince Philip House in London.

The seminar shared secrets to operational excellence for Investment Management firms. The event was a great success and featured addresses from Dean Hill, Executive Director, Eze Castle Integration and Robert Mirsky, Partner and Head of EisnerAmper LLP’s London office.  We were delighted to have the opportunity for members of our international team to share their expertise and connect with members of Eze Castle Integration.

The breakfast seminar explored the topics of investor perception of outsourcing and counter party risk, ODD red flags that may lead to investment deferment, cyber security risk factors & IT best practices and specific due diligence deliverables to prepare for investors.

For more details on EisnerAmper Ireland’s international trade team and solutions click here.

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5.2.2019

EisnerAmper Ireland hosts pre-match get together for the Ireland v England Six Nations Rugby International

EisnerAmper Ireland was delighted to host a pre-match BBQ get together for the Ireland v England Six Nations Rugby International on Saturday, 2 February in Wanderers Rugby Club.  We were delighted to have the opportunity for members of our team to connect with so many members of our firm’s community.

Gerard O’Beirne, Tax Partner, EisnerAmper US, pictured with Brian Hillery, Advisory Partner, EisnerAmper Ireland

We would like to thank everyone for contributing to our charity raffle in aid oSpinal Injuries Ireland (SII).   SII is a fantastic charity which provides support to people who have sustained spinal cord injuries and their families.  Prizes included 2 pairs of tickets to the match on Saturday, a case of wine and a restaurant voucher.

We are delighted to have raised more than €1,000 for such a worthy cause.  Special thank you to our colleague, Gerard O’Beirne from EisnerAmper’s New York Office, who having won a raffle prize generously asked for the winning ticket to be re-drawn.

Alastair MacDonald, Managing Partner, EisnerAmper Ireland, welcoming  guests to the pre-match get together

Designing and delivering business and compliance solutions is what we do everyday – audit, tax, risk & regulatory, advisory and outsourcing. In this regard, if we can assist you or your business in any way, please do get in touch – we’d be delighted to help.

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1.2.2019

Ireland & UK Employment Law Compared – 10 Key Considerations

Ireland UK employment law compared - 10 key differences

Employment law in Ireland is broadly similar to its UK equivalent, which is good news for employers operating in both jurisdictions, and is particularly attractive to UK businesses looking for a European base as part of their Brexit strategy. There are, however, numerous differences which prospective employers should consider before setting up their Irish operation.

1. Minimum Wage In Ireland vs The UK

The National Minimum Wage in Ireland, as of 1 January 2019, is €9.80 per hour for all employees aged 20 or over. For workers under the age of 20, their entitlement is based on a percentage of the National Minimum Wage – learn more about Irish National Minimum Wage rates here.

In the UK, from April 2019 the National Living Wage is £8.21 per hour for employees aged 25 and over. Under 25s must be paid either the Apprentice rate of £3.90 per hour, or the appropriate National Minimum Wage rate for their age bracket. Learn more about UK National Minimum Wage and National Living Wage rates here.

2. Irish And UK Public Holidays

Ireland has nine public holidays each year (often referred to as ‘Bank Holidays’), while England & Wales have eight. Scotland has nine, although the dates can vary from region to region, while in Northern Ireland there are 10 officially recognised public holidays per year.

3. Annual Leave Entitlements Compared

Under UK law, workers are entitled to 5.6 weeks of paid leave, which equals 28 days for someone who works a standard five-day week. Public holidays can be included in this calculation.

Under Irish legislation, employees have a basic annual leave entitlement of four weeks, which does not include public holidays.

In both countries, part-time workers are entitled to a pro-rata equivalent of the full-time rate.

4. Sick Pay Entitlements In Ireland vs UK

Under Irish employment law, there is no statutory entitlement to be paid by your employer while on sick leave. Instead, Illness Benefit can be claimed from the Department of Employment Affairs and Social Protection.

UK employers are obliged to pay their eligible staff Statutory Sick Pay (SSP) for a period of up to 28 weeks.

Annual leave is still accrued during periods of sick leave in both Ireland and the UK.

5. Differences Between Irish And UK Maternity And Paternity Leave

In Ireland, the maternity leave entitlement is 26 weeks of paid leave, with the option of claiming a further 16 weeks of unpaid leave. This is quite different to the UK, where maternity leave is 52 weeks with 39 weeks paid. Fathers in both countries are entitled to two weeks paid paternity leave.

As with SSP, maternity and paternity pay in the UK is paid by the employer, while Irish employees must claim the equivalent from the Department of Employment Affairs and Social Protection.

6. PAYE Systems

The UK introduced Real Time Information (RTI) for reporting payments and deductions made under the PAYE system in April 2014, with information being transmitted to Her Majesty’s Revenue and Customs (HMRC) each time an employee is paid.

Under the PAYE modernisation programme, the Irish Revenue Commissioners (“Revenue”) launched a similar system in January 2019. Irish workers can now view an up to the minute record of their year-to-date pay and tax information via an online Revenue account.

7. UK vs Ireland Employee Tax Considerations

Ireland UK employment law differences image

Company cars are taxed differently in the two countries, with tax in the UK calculated on ‘the value to you of the company car’. Once calculated, the employer must report this to HMRC using an online form P11D.

In Ireland employees pay Benefit in Kind (BIK) through payroll on a percentage of the Original Market Value (OMV) of their company car, with the percentage dependent on the number of business miles travelled.

Medical Insurance purchased by an employer is taxable through payroll as a BIK in Ireland, while this is also reported via the P11D system in the UK.

The amount of tax relief available to an employee in the UK is adjusted to capture the tax due on the benefits reported in the P11D for the previous tax year.

8. Pension Considerations For UK And Irish Payroll

Employers in the UK have to provide a workplace pension scheme and automatically enrol their staff into it. Employees do have the right to opt out, although they must be re-enrolled every three years. Currently in Ireland there is no obligation on employers to provide an occupational pension scheme, although they are obliged to offer staff access to a type of pension known as a PRSA. There are plans to introduce auto enrolment in Ireland along similar lines to the UK, with a proposed launch date of 2022.

9. Gender Pay Gap Reporting

UK employers with over 250 employees are obliged to submit an annual report to the government showing the difference between the average hourly wage of all men and women in their organisation.  This information is uploaded to the government via an online portal and must be published on the company’s website. The Irish government is planning to introduce similar legislation and has suggested that it will ultimately apply to all employers with over 50 staff. No implementation date has yet been set in Ireland for this. Learn more about gender pay gap reporting in Ireland here.

10. Useful Tax Relief Opportunities When Moving To Ireland

When setting up an Irish company it is sometimes necessary for an employer to redeploy experienced staff from other countries to Ireland, which can be costly.  To assist with this there are tax reliefs available for the employer and employee.

Relocation tax relief allows employers to cover the costs associated with the removal and relocation of inbound employees without incurring a tax liability, while Special Assignee Relief Programme (SARP) is a relief aimed at reducing the amount of PAYE payable by higher earners.

How EisnerAmper Ireland Can Help

At EisnerAmper Ireland, our dedicated team of outsourced payroll professionals possess the knowledge and experience required to provide guidance and advice to employers setting up in Ireland for the first time.  We also provide ongoing support and payroll processing services to organisations at every stage of their development.

Learn more about our outsourced payroll services here.
Request a payroll quote or request a callback from our specialists now.

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29.1.2019

EisnerAmper Ireland attends Australia Day Corporate Lunch 2019

On Friday 25 January 2019, EisnerAmper Ireland’s Jennifer Kelly, Partner & Head of Outsourcing, Gavin Lee, Head of International Trade and members of EisnerAmper Ireland’s International Business and Tax team attended the Irish Australian Chamber of Commerce Annual Australia Day Corporate Lunch in the Hogan Stand of Croke Park, Dublin.

The event recognises the contribution of Irish Australian business links to create shared prosperity.  The event was a great success and featured addresses from Michael Lynagh – MD, Dow Jones and several international guests, adding a great networking element to the day.  We were delighted to have the opportunity for members of our team to connect with our clients and friends of our Firm.

Australia Day Corporate Lunch

Michael Lynagh speaking at the Australia Day Corporate Lunch

 

Helping companies do business in Ireland and Europe is what EisnerAmper Ireland do every day – audit, tax, advisory, risk & regulatory and outsourcing.

In this regard, if we can assist you or your business in any way, please contact our International Business team.

For more details on the Irish Australian Chamber of Commerce click here.

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23.1.2019

Jennifer Kelly wins at Irish Women’s Awards 2019

Joseph Halligan, Supervisor, International Business; Olive Brophy, Senior, International Business; Jennifer Kelly, Partner & Head of Outsourcing; and Brian Hillery, Partner, Advisory at EisnerAmper Ireland.

We are delighted to announce that our colleague Jennifer Kelly, Partner and Head of Outsourcing at EisnerAmper Ireland, has won the Services to Accounting & Finance award at the Irish Women’s Awards 2019. The award ceremony was held at the Crowne Plaza Dublin on Monday, 21 January 2019.

The Irish Women’s Awards acknowledge and celebrate the success of women entrepreneurs, businesswomen, professionals, civil servants, women in uniform, charity workers and many more that contribute to making Ireland a greater place to live.

Alastair MacDonald, Managing Partner at EisnerAmper Ireland said “The awards showcased many different examples of commitment and success of women across Ireland. Jennifer has played a key role in our Firm’s development, having joined the Firm in 2004 and been appointed as Partner in 2017. As Partner & Head of Outsourcing, Jennifer’s primary focus is on providing advice and support services to companies doing business in Europe through Ireland. Jennifer has played a key role in the development, coaching and mentoring of our team of more than 100 professionals. Jennifer also founded and chairs the Firm’s CSR Committee, demonstrating Jennifer’s and our Firm’s commitment to giving back to our community. We are delighted Jennifer has been recognised for these outstanding achievements.”

The winners for this year’s awards included women from a range of different sectors including accounting & finance, law, medicine, sports, government and technology.

Jennifer Kelly at the Irish Women's Awards 2019

 

Jennifer Kelly is a Partner and Head of Outsourcing at EisnerAmper Ireland. Jennifer’s primary focus is on providing advice and support services to companies doing business in Europe through Ireland. Jennifer also leads the Firm’s Corporate Social Responsibility (CSR) committee.

To read more, click here.

 

 

At EisnerAmper, we care about business and we care about the people we work with in business.

Aideen Hand, TV & Radio Personality and Jennifer Kelly, Partner and Head of Outsourcing at EisnerAmper Ireland.

From left to right: Aideen Hand, TV & Radio Personality and Jennifer Kelly, Partner and Head of Outsourcing at EisnerAmper Ireland.

All winners of the 1st Irish Women’s Awards can be found here.

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7.1.2019

Employee Relocation Tax Relief – Moving to Ireland

Employee Relocation Tax Relief - Moving to Ireland Image | EisnerAmper Ireland

Removal and Relocation Expenses Overview for Employers

Workforce Global Mobility is an increasingly common consideration for businesses that operate in multiple jurisdictions and can result in significant increases to staffing costs, over and above the standard payroll and employment tax considerations. Hiring staff from overseas is also increasingly common, which can create challenges for the employer. Covering the costs associated with relocation is standard practice when transferring employees to Ireland. However, there are various tax implications that must be taken into account at the planning stage to minimise potential liabilities.

Revenue’s Tax and Duty Manual Part 05-02-03, Removal and Relocation Expenses, notes:

"The taxation of certain removal and relocation expenses should be relaxed in genuine cases of employees having to incur expenses to move to a new employment location, where the payment made by the employer towards the expenses results in no net overall benefit to the employee." 
Source: revenue.ie.

Tax-Free Employee Subsistence Expenses

As is the case with all expense reimbursements, Revenue require payments to be matched with receipted expenditure, with the exception of temporary subsistence allowances. Employers are permitted to pay a temporary subsistence allowance to employees while they are looking for accommodation in their new location. The amount allowable is based on 10 nights at the Civil Service Rates (up to €147 per night).

It is important to note that the amount reimbursed cannot be greater than the cost borne by the employee.

Employee Relocation Tax Relief Conditions

According to Revenue, the following are the conditions that must be satisfied to allow removal and relocation expenses to be paid tax-free:

- there are actual removal and relocation expenses;
- the expenses are for a reasonable amount;
- the payment of the expenses is properly controlled; and
- moving house is necessary.
Source: revenue.ie.

What Relocation Expenses Can Be Claimed Back?

There is no definitive list of the expenses which can be claimed back tax-free, so it is the responsibility of the employer to ensure that any payments meet the prescribed conditions, however, some of the more common items include:

  • Costs associated with moving house, such as auctioneer’s fees, solicitor’s fees & stamp duty; and
  • Costs associated with movement of furniture, including storage, transportation, insurance & cleaning.

Travelling expenses may also be included, along with up to three months of vouched rent in temporary accommodation (both rent and temporary subsistence cannot be paid).

Moving to Ireland - Employee Relocation Tax Relief Image | Payroll Services Insights | Financial Services | EisnerAmper Ireland

What Relocation Expenses Cannot Be Claimed Back?

Payments towards the cost of purchasing or building a house cannot be paid tax-free, and similarly, amounts paid towards either loans or bridging loan interest would also be considered taxable pay.

Records Needed for Employee Relocation Tax Relief

As previously noted, all relocation payments (other than temporary subsistence) must be matched with receipted expenditure, so any relevant receipts, invoices, statements and proofs of purchase must be kept by the employer.  All such records must be retained for a period of six years from the tax year-end to which the records refer.

Related payroll insights article: SARP For Employers.

How EisnerAmper Ireland Can Help

At EisnerAmper Ireland, our dedicated team of outsourced payroll professionals possess the knowledge and experience required to assist employers seeking the most beneficial solutions to their global mobility problems.  From planning to execution, we can provide expert advice and insight every step of the way.

Learn more about our outsourced payroll services here.
Request a payroll quote or request a callback from our specialists now.

Request a Quote

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17.12.2018

EisnerAmper Ireland take part in Christmas Charity initiatives for SVP and Focus Ireland

EisnerAmper Ireland has taken part in two charity initiatives over the Christmas period, raising money for the Make-A-Wish Foundation and St. Vincent de Paul.

On Thursday 13 December, EisnerAmper Ireland held a Christmas Jumper Day, with EisnerAmper Ireland’s staff wearing Christmas Jumpers to work in aid of the Make-A-Wish Foundation, a children’s charity that grants the wishes of children diagnosed with life-threatening medical conditions to give hope, strength and joy in over 45 countries worldwide. The event was a huge success and we have raised over 200 euro so far. EisnerAmper Ireland are delighted to support such a great charity, especially at Christmas time.

EisnerAmper Ireland has also supported St. Vincent de Paul (SPV) again this Christmas by taking part in the Giving Tree campaign. SVP provide local families in need with support and Christmas gifts for children. We are delighted to be involved in such a great cause during the holiday season.

 

At EisnerAmper Ireland, we deliver solutions to support our community.

Corporate Social Responsibility (CSR) is integral to how we do business and manage interactions, not just with our employees and clients but also our wider community and society as a whole.  As a professional services firm, demonstrating ethical high performance in all aspects of our work and how we run our firm is fundamental to our success.  Learn more about our CSR policy here and our CSR initiatives here.

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14.12.2018

EisnerAmper Ireland releases Corporate Video

We are delighted to announce the release of our new EisnerAmper Corporate Video. Check it out below:

For more video content, check out our video section on our homepage.

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10.12.2018

EisnerAmper Ireland hosts Christmas Party and ‘DNA Awards’ for 2018

On 7 December 2018, EisnerAmper Ireland hosted its annual Christmas Party in The Greenery, Donnybrook, Dublin 4 where all staff enjoyed a three-course meal and drinks.  The agenda for the evening included EisnerAmper Ireland’s second annual ‘DNA Awards’ for 2018.

The awards were presented to EisnerAmper Ireland’s staff members who have illustrated our DNA in action in 2018.  The winners were awarded with a crystal plaque to celebrate their achievements by Frank Keane, Head of Client Internationalisation and Human Resources Partner.

The five elements of our DNA are Niche Markets, Specialist Services, Ethical High Performance, Design Thinking and Global Connectivity.  The winners for 2018 were:

Also, this year, to mark the EisnerAmper Academy 2018’s theme of ‘Delivering Quality Solutions’, a 6th award was given for ‘Delivering Quality’ to Andrew Brady.

We care about business and we care about the people we work with in business.

Our trainees are involved in all elements of practice management from day one. From the outset, trainees work closely with partners and senior management to deliver services to our key markets. This approach facilitates our trainees getting hands-on experience while also developing the core awareness, knowledge, skills and confidence to succeed in their careers. To learn more about our trainee programme, click here.

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6.12.2018

EisnerAmper attends Help for Children London Benefit

On Friday,  30 November 2018, EisnerAmper Ireland’s Joseph Halligan joined Rob Mirsky, Managing Partner of the EisnerAmper UK office and Edo Pollack, Director of the EisnerAmper Israel office, at the Help for Children Annual London Benefit Dinner in the InterContinental, Park Lane, London.

Help for Children is a charity organisation which is run by leading members of the hedge fund industry. The charity focuses on protecting and healing children from the trauma of abuse. The event was a great success and was also a great chance to connect with our EisnerAmper Global colleagues. To read more about the Help for Children charity click here.

At EisnerAmper Ireland, we deliver solutions to support our community.

Corporate Social Responsibility (CSR) is integral to how we do business and manage interactions, not just with our employees and clients but also our wider community and society as a whole.  As a professional services firm, demonstrating ethical high performance in all aspects of our work and how we run our firm is fundamental to our success.  Learn more about our CSR policy here and our CSR initiatives here.

Contact Us

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5.12.2018

Gender Pay Gap Reporting

Gender Pay Gap Reporting Image | Payroll Services | Financial Services | EisnerAmper Ireland

Under legislation that came into effect in April 2017, UK employers with more than 250 employees are required to publish and report specific figures about their gender pay gap. The Irish government has recently published a similar draft bill (view the proposed Irish gender pay gap bill here), which is expected to be enacted in the near future and will make gender pay gap reporting a requirement for certain Irish businesses. The bill is currently before Dáil Éireann (in the third stage) and the status, in addition to the history, of the proposed gender pay gap bill can be accessed via oireachtas.ie.

We outline below some key information and points of note that organisations should take into consideration in their preparation for this potential new business requirement.

“Gender Pay Gap” Definition

According to the European Institute for Gender Equality, gender pay gap “represents the difference between the average gross hourly earnings of female and male employees.” Source: eige.europa.eu.

What Is Ireland’s Gender Pay Gap & How Do We Compare With The EU?

Eurostat’s 2016 Gender Pay Gap Statistics Report notes that the gender pay gap in Ireland is 13.9%, which means that on average women get paid €86.10 for every €100 paid to their male counterparts. Although Ireland ranks 11th of 28 in the EU (europa.eu, 2016), and is below the average of 16.2%, it is still some way off the lowest EU gender pay gap which was recorded in Romania with an average of 5.2%.

Gender Pay Gap vs Equal Pay

The gender pay gap is the disparity between average earnings of men and women in an organisation while equal pay means that men and women performing the same role must receive the same rate of pay. If a majority of senior positions in an organisation are filled by men (or women), there will be a gender pay gap, even if the equal pay laws have not been broken.

What Is Gender Pay Gap Reporting?

Gender pay gap reporting is the obligation to publish detailed annual reports highlighting an organisation’s pay differences across a range of metrics.

What Is The Objective Of Mandatory Gender Pay Gap Reporting?

The objective of mandatory gender pay gap reporting is to highlight any discrepancies that may exist between the average pay of male and female employees across medium-large sized organisations. Ultimately, according to the Department of Justice and Equality, the goal is to remove the barriers which prevent the advancement of full socio-economic equality for women.

Who Does The Gender Pay Gap Legislation Affect?

Initially, the proposed legislation will affect companies that have 250+ employees, although the government plans to eventually extend the obligation to organisations with 50+ employees.

When Will The Legislation Come into Effect?

A date has not yet been set, which should provide employers the opportunity to take steps to address requirements before reporting becomes mandatory.

Image with reports and laptop | Gender Pay Gap Reporting | Outsourced Payroll Service Experts

What Information Will Likely Be Required In Your Gender Pay Gap Report?

Under the draft legislation, gender pay gap reports will have to include a wide range of statistics. When looked at in conjunction with the UK’s gender pay reporting requirements, it is likely that employers will have to report on the gender differences in:

  1. Gross hourly pay;
  2. Bonus payments;
  3. Part-time / temporary contracts;
  4. Benefits in kind; and
  5. Employees across four quartiles.

What To Do With Your Completed Gender Pay Gap Report

Similar to the UK, it is likely that completed gender pay reports will be required to be published on the company’s website and uploaded via an online portal, the exact details of which are yet to be revealed.

Non-Compliance With Gender Pay Gap Reporting Requirements

It is expected that fines will be levied against firms that fail to comply with their reporting obligations. Reputational damage may also potentially serve as a deterrent to non-compliance.

Ensure Gender Pay Gap Compliance

At EisnerAmper Ireland, our dedicated team of outsourced payroll professionals possess the tools and the expertise to analyse your payroll data and produce detailed reports highlighting the current gender pay gap in your organisation. From this, we can highlight key areas to address, which will allow your HR function to develop a strategy to address any imbalances and make year on year improvements in your gender pay gap report.
Learn more about our outsourced payroll services here.
Request a payroll quote or request a callback from our specialists now.

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29.11.2018

EisnerAmper Ireland hosts Invest in Ireland – Entry to Europe in Toronto with Fasken & Whitney Moore

On Thursday, 29 November 2018, EisnerAmper Ireland, Fasken and Whitney Moore hosted a breakfast briefing for Canadian-based global technology, resources and life sciences businesses and financial institutions expanding their operations into the European market.

The briefing was held in Fasken’s office in Toronto, Canada. The event was centred around using Ireland as as a base in order to access the wider European market. The panel discussed the topic from a wide variety of different angles including investment, legal, accounting, tax and marketing.

Speakers & topics

Speakers and topics included:

Clifford SosnowPartner, Fasken moderated the panel which discussed key considerations and reasons to invest in Ireland in addition to opportunities surrounding Brexit.

Brendan RingrosePartner, Whitney Moore, Dublin
Brendan specialises in advising on mergers and acquisitions, corporate transactions, fundraisings and commercial agreements. He provided insights into setting up in Ireland from a legal perspective.

Cormac Doyle, Tax Partner, EisnerAmper Ireland 
Cormac is a Partner and head of the Firm’s tax team, leading a specialist team advising clients who are setting up and operating in Europe using Ireland as a base. He offered insights in relation to setting up in Ireland from a tax perspective.

Gavin LeeHead of International Trade, EisnerAmper Ireland
Gavin is EisnerAmper Ireland’s Head of International Trade. He brings with him over 20 years industry experience in the financial services, life sciences and telecommunications sectors. Gavin shared his extensive international business experience, having been previously based in the South Pacific, and more recently the EMEA region.

Deirdre MoranIDA Ireland
IDA Ireland, Ireland’s inward investment promotion agency is a non-commercial, semi-state body, promoting Foreign Direct Investment into Ireland through a wide range of services. Deirdre shared insights from her 7 years’ experience based in the United States and Canada advising high-growth companies and the emerging technology sector with regard to investing in Ireland.

Stephanie Lopinski, Director, Global Communications, SOTI Inc. 
Stephanie is a passionate storyteller, brand ambassador and marketing executive who coaches and develops teams to results. Specialising in high-growth companies, she has 10+ years of experience working across worldwide communications, brand, events, social and digital marketing for industry leaders including BlackBerry, Toyota and the Government of Ontario. She currently serves as Director of Global Communications for SOTI, an enterprise mobility & IoT management software company. Stephanie will join the panel to provide further insights into how Canadian companies can transition into Ireland.

Cormac Doyle, Partner & Head of Tax at EisnerAmper Ireland discusses the tax considerations of entering the Irish market.

Cormac Doyle, Partner & Head of Tax at EisnerAmper Ireland discusses the tax considerations of entering the Irish market.

At EisnerAmper, we care about business and we care about the people we work with in business.

Our dedicated International Business team advises global technology and life sciences businesses, financial institutions and their advisors on internationalisation. The approach of our team is to look at the client through the prism of their business model and vision. We provide them with the local knowledge, ideas and support necessary to facilitate their European international trade planning and execution. For more information contact Cormac Doyle.

Contact Gavin Lee

Contact Cormac Doyle

Invest in Ireland briefing in Toronto, Canada

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