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Results: 1-10 of 322

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


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


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


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


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 - 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


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: 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


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