We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
Lexology logo
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-10 of 25

New tax reporting obligations for equity awards in Ireland

  • Baker & McKenzie
  • -
  • Ireland
  • -
  • March 9 2010

The Irish Department of Finance published the Finance Bill 2010 on December 9, 2009

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

National Pensions Framework

  • Matheson
  • -
  • Ireland
  • -
  • March 16 2010

Important changes to the tax regime and legislative basis of pensions provision in Ireland were announced on 3 March 2010 when the Department of Social and Family Affairs published its National Pensions Framework

National Pensions Framework

  • Matheson
  • -
  • Ireland
  • -
  • July 12 2010

Important changes to the tax regime and legislative basis of pension provision in Ireland were announced on 3 March 2010 when the Department of Social and Family Affairs (now called the Department of Social Protection) published its National Pensions Framework

Irish budget 2011

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

As anticipated, Tuesday's budget has introduced far-reaching charges to the taxation of employee share incentives

New Revenue guidelines

  • A&L Goodbody
  • -
  • Ireland
  • -
  • April 5 2011

On 25 March 2011 Revenue issued an e-brief dealing with (i) the new grandfathering treatment for share-based remuneration announced by the Minister for Finance, (ii) transitional arrangements for payment of tax and (iii) payment of USC on unapproved share options

Changes to tax withholding announced

  • Jones Day
  • -
  • Ireland
  • -
  • September 12 2011

On May 10, 2011, the Irish government announced a new Jobs Initiative that provides, among other things, for the abolition of employer Pay-Related Social Insurance ("PRSI") on share-based remuneration, which is retroactively effective as of January 1, 2011

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

Tax relief under EII schemes

  • LK Shields
  • -
  • Ireland
  • -
  • November 3 2011

The Finance Act 2011 introduces the Employment and Investment Incentive scheme, replacing the existing Business Expansion Scheme