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


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


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


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


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


Pensions Update - Winter 2016
  • Arthur Cox
  • Ireland
  • November 21 2016

Budget 2017 was announced on 11 October 2016 and the implementing Finance Bill was published on 18 October 2016. Together, they contained two


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 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


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
  • 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