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.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 412

Form RSS1 due by March 31 for companies granting options and offering ESPP participation in Ireland
  • Baker McKenzie
  • Ireland
  • March 19 2014

Companies that grant stock options and offer participation in their ESPPs where the stock purchase rights are treated as options for Irish tax


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


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


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


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


Pension tax relief escapes budget cuts
  • William Fry
  • Ireland
  • January 9 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 in


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: pensions policy
  • Mason Hayes & Curran
  • Ireland
  • December 6 2012

After much speculation, and a number of submissions from the pensions industry, the 2013 Budget was announced yesterday, with the measures which will impact occupational pensions being few and broadly positive


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