We are pleased to announce that our worldwide association has launched a new name and image that reflects its status as the third largest association of accounting firms in the world. Formerly known as IGAF Polaris, the new PrimeGlobal provides Noone Casey with significant expertise and resources to meet growing client needs, both internationally and domestically.
PrimeGlobal comprises over 350 highly successful independent accounting firms with combined annual revenue of more than US$2.0 billion. PrimeGlobal’s independent member firms house a combined total of 2,200 partners, 17,000 employees and 800 offices in 90 countries around the globe.
The new association website www.primeglobal.net features the association’s thought leadership and expertise. With access to PrimeGlobal firms through directory search, comprehensive services/industries lists, and more, the site is an excellent complement to the resources available to clients via the Noone Casey website and demonstrates that we can provide clients with access to highly expert and technically skilled accounting and consulting firms around the world.
Most of us have a love affair with the big idea. We memorialize and romanticize it. We attend workshops or read books to learn how to come up with it. And the celebrate the achievements of anyone who has had one. Yet for all of our focus on this big idea, perhaps there is something even more fundamental that powers real world changing ideas.
Revenue have written to the Irish Dental Association stating that from 1 January 2012 dental workers who in Revenue’s view are employees must have PAYE operated on their payments. An extract of this letter is reproduced here for your reference.
The Revenue correspondence is reproduced ‘as is’ and reads as follows:
“Employment Status of Dental Associates and Dental Hygienists engaged by Dental Practices
Revenue have considered the circumstances surrounding the engagement of dental associates and dental hygienists in dental practices, having regard to the criteria set out in The Code of Practice for Determining Employment or Self Employment Status of Individuals and relevant case law. It is the Revenue view that generally speaking associates and hygienists engaged by dental practices are engaged under a contract of service (i.e. they are employees) and their remuneration comes within the scope of PAYE and that PAYE should be operated on all payments from 1st January 2012.
It is accepted that there may be exceptional cases where the terms of engagement differ from the norm and in these instances Revenue is prepared to look at these on a case-by-case basis. Revenue will consider each case on its own merits and in cases of doubt a submission, outlining the terms and conditions of the engagement should be submitted by the dentist or the hygienist to their local Revenue District for consideration.”