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Results: 1-10 of 339

Ireland - annual share scheme report electronic submission now required
  • Baker & McKenzie
  • Ireland
  • February 24 2015

Companies are required to submit an annual report, Form RSS1, to the Irish Revenue in relation to certain types of equity awards granted to employees


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


Removal of employer requirement to withhold social security on stock options
  • Reed Smith LLP
  • Ireland
  • September 21 2012

From July 1, 2012 forward, Irish employers are no longer required to withhold social security taxes (also referred to as PRSI) on non-qualified stock option gains


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


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


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


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


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


Certain health insurance reimbursements prohibited- immediate action required for IrishNI companies with US employees
  • Arnall Golden Gregory LLP
  • Ireland, USA
  • May 20 2015

Irish and Northern Irish companies with employees in the US need to read this update and take immediate action if needed. And I'm not just writing