Filing deadline for share based remuneration *

Ireland - March 1 2012
The annual employer tax reporting deadline in respect of share-based remuneration for employees in Ireland for tax year 2011 is 31 March 2012.

Co-authors: Sheena Doggett, Nora Ward.

EU Prospectus Directive and employee share schemes *

Ireland - June 30 2010
Employers whose employee share schemes have unwittingly brought them within the EU prospectus regime will welcome the adoption of amendments to the legislation by the European Parliament on 17 June 2010, which will extend the exemption for employee share schemes and increase the availability of other scale-based exemptions.

Co-authors: Sheena Doggett, Nora Ward.