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Results: 1-10 of 303

New Government legislation programme: industry & sector specific breakdown- SpringSummer 2015
  • William Fry
  • Ireland
  • January 16 2015

The Irish Government has published its legislation programme for the SpringSummer 2015 parliamentary session. There are 32 Bills which are currently


Pension providers and employers to remit local property tax
  • Mason Hayes & Curran
  • Ireland
  • March 20 2013

Pension providers and employers will, no doubt, be watching reports on the payment of the Local Property Tax ("LPT") with interest. They may not be


Employee stock plans 2012: year-end international reporting requirements
  • Jones Day
  • Australia, Canada, China, France, India, Thailand, United Kingdom, USA, Vietnam, Ireland, Israel, Japan, Malaysia, Philippines, Singapore
  • December 6 2012

This Commentary highlights some of the principal calendar and year-end reporting requirements for employee stock plans that U.S. companies most commonly encounter when offering these programs to their employees in selected jurisdictions worldwide


Budget 2014: government U-turn on Pensions Levy
  • William Fry
  • Ireland
  • November 6 2013

The Minister for Finance, Michael Noonan, appears to have backtracked on the commitment made in last years' Budget when he announced that the


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


Global Equity Matrix - April 2016
  • Baker & McKenzie
  • Turkey, Ukraine, United Arab Emirates, United Kingdom, USA, Vietnam, South Korea, Spain, Sweden, Switzerland, Taiwan, Thailand, Portugal, Russia, Saudi Arabia, Singapore, Slovakia, South Africa, Netherlands, New Zealand, Norway, Peru, Philippines, Poland, Israel, Italy, Japan, Malaysia, Mexico, Morocco, Germany, Hong Kong, Hungary, India, Indonesia, Ireland, Colombia, Czech Republic, Denmark, Egypt, Finland, France, Austria, Belgium, Brazil, Canada, Chile, China, Argentina, Australia
  • April 28 2016

Tax on spread at exercise. Tax on sale. A bank tax may apply to transfer of funds made in connection with employee stock plans. A personal assets tax


Budget 2013 - pensions
  • Eversheds LLP
  • Ireland
  • December 6 2012

The Minister for Finance, Michael Noonan, introduced a number of changes to the current system of tax relief for pensions in his Budget speech this afternoon


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


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


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