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 356

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


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


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


Budget 2013 - pensions
  • Eversheds
  • 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


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


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


Workplace Policy Institute Insider Report September 2016
  • Littler Mendelson PC
  • Ireland, USA
  • September 2 2016

August is typically a slow month in Washington. When Congress is out of session, there is an exodus from the hot and humid Capital. However, with


Recent developments for the first quarter 2013
  • Baker & McKenzie
  • Russia, Singapore, Switzerland, Turkey, United Kingdom, USA, Germany, Ireland, Israel, Japan, New Zealand, Romania, Australia, Canada, European Union, France
  • 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


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


New legislation affecting Irish social tax liability for equity awards
  • Baker & McKenzie
  • Ireland
  • May 22 2012

On May 1, 2012, the Irish Parliament passed further legislation (the Social Welfare and Pensions Act 2012) amending the social insurance treatment for stock options, stock purchase rights, restricted stock units and other share-based remuneration in Ireland, as set forth below