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Finance Bill extends approved retirement fund drawdowns to 25 years
  • William Fry
  • Ireland
  • December 10 2014

In 2011, the government increased the "imputed or notional distribution of assets" to 5. This is the amount Revenue assumes a person will draw down


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


Ireland employee benefits share incentive schemes
  • Matheson
  • Ireland
  • May 23 2013

Employee share incentive schemes provide an effective means of rewarding employees by offering tax savings on the acquisition of company shares


Recent developments for the second quarter 2012
  • Baker & McKenzie
  • USA, India, Ireland, Israel, Japan, Malaysia, United Kingdom, Argentina, Belgium, China, European Union, France
  • September 10 2012

Summer usually brings a lull in stock plan activity as companies complete the proxy season, say-on-pay votes and plan amendments


Selected international tax & legal consequences
  • Baker & McKenzie
  • Argentina, Australia, Austria, Belgium, Spain, Sweden, Switzerland, Taiwan, Thailand, United Kingdom, Poland, Portugal, Singapore, Slovakia, South Africa, South Korea, Malaysia, Mexico, Netherlands, New Zealand, Norway, Philippines, India, Indonesia, Ireland, Israel, Italy, Japan, Denmark, Finland, France, Germany, Hong Kong, Hungary, Brazil, Canada, Chile, China, Colombia, Czech Republic
  • August 10 2012

The August 2012 issue includes a summary of selected international legal and tax consequences for employee stock options, employee stock purchase rights, and employee restricted stock and restricted stock units in nearly 40 countries


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


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


Early access to AVC's
  • William Fry
  • Ireland
  • September 9 2013

Individuals who have made additional voluntary contributions (AVCs) to their occupational pension scheme can now take a once-off early withdrawal of


Budget 2013
  • Arthur Cox
  • Ireland
  • January 14 2013

On 5 December 2012, the Minister for Finance published the budget for 2013. A number of significant changes have been made to the tax treatment of


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