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Results: 1-10 of 33

Important tax developments from Asia to Europe

  • Baker & McKenzie
  • -
  • Australia, Ireland, Japan
  • -
  • July 6 2012

As noted in our alert on June 14, 2012, the deadlines for the annual employee share scheme reports for the Australian tax year ended June 30, 2012 are fast approaching

Filing deadline for share based remuneration

  • A&L Goodbody
  • -
  • 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

Budget 2013: pension provisions

  • William Fry
  • -
  • Ireland
  • -
  • January 17 2013

The pensions industry breathed a sigh of relief when the Minister for Finance announced during his Budget speech on 5 December 2012 that "as it is

Significant pension changes: changes to the standard fund threshold

  • William Fry
  • -
  • Canada, Ireland, United Kingdom
  • -
  • January 16 2014

The Standard Fund Threshold ("SFT") (ie the maximum allowable pension fund at retirement for tax purposes) has been reduced again, this time from

Removal of employer requirement to withhold social security on stock options

  • Reed Smith LLP
  • -
  • Ireland
  • -
  • September 21 2012

From July 1, 2012 forward, Irish employers are no longer required to withhold social security taxes (also referred to as PRSI) on non-qualified stock option gains

Restricted share awards

  • A&L Goodbody
  • -
  • Ireland
  • -
  • November 26 2013

Restricted Share Awards or "Clogged Shares" are shares awarded to employees where the employee owns the shares up-front, but is restricted from

Reduced ARF thresholds

  • William Fry
  • -
  • Ireland
  • -
  • September 9 2013

Approved Retirement Funds (ARFs) allow people to keep part or all of their retirement fund invested post retirement age. Income can be drawn from an

Recent developments for the first quarter 2013

  • Baker & McKenzie
  • -
  • Australia, Canada, European Union, France, Germany, Ireland, Israel, Japan, New Zealand, Romania, Russia, Singapore, Switzerland, Turkey, United Kingdom, USA
  • -
  • June 27 2013

The North American Global Equity Services ("GES") practice group is pleased to provide the current edition of our Clients and Friends Newsletter

Recent developments for the first quarter 2011

  • Baker & McKenzie
  • -
  • Australia, China, Costa Rica, France, India, Ireland, Israel, Malaysia, Mexico, Morocco, Russia, Slovakia, Spain, United Kingdom, USA
  • -
  • May 10 2011

This letter is from the Global Equity Services ("GES") group in San Francisco, Chicago and New York

Finance Bill 2010 and employee share schemes

  • A&L Goodbody
  • -
  • Ireland
  • -
  • February 9 2010

The Irish Finance Bill was published on 4 February and contains a number of provisions relating to employee share incentives