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

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

Recent developments for the first quarter 2011
  • Baker & McKenzie
  • Australia, China, Costa Rica, Morocco, Russia, Slovakia, Spain, United Kingdom, USA, France, India, Ireland, Israel, Malaysia, Mexico
  • May 10 2011

This letter is from the Global Equity Services ("GES") group in San Francisco, Chicago and New York

New Revenue guidelines
  • A&L Goodbody
  • Ireland
  • April 5 2011

On 25 March 2011 Revenue issued an e-brief dealing with (i) the new grandfathering treatment for share-based remuneration announced by the Minister for Finance, (ii) transitional arrangements for payment of tax and (iii) payment of USC on unapproved share options

Recent developments for the Third Quarter 2010
  • Baker & McKenzie
  • USA, Venezuela, Vietnam, Japan, Mexico, Portugal, Russia, Turkey, United Kingdom, Canada, China, Estonia, European Union, France, Ireland
  • December 16 2010

This letter is from the Global Equity Services ("GES") group in San Francisco, Chicago and New York

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

Finance Bill 2010 and employee share schemes
  • A&L Goodbody
  • Ireland
  • February 9 2010

The Irish Finance Bill was published on 4 February and contains a number of provisions relating to employee share incentives

New tax reporting obligations for equity awards in Ireland
  • Baker & McKenzie
  • Ireland
  • March 9 2010

The Irish Department of Finance published the Finance Bill 2010 on December 9, 2009

Latest Developments for Equity Compensation Plans
  • Baker & McKenzie
  • Australia, Belgium, Canada, France, Sweden, Switzerland, United Kingdom, USA, Vietnam, Greece, Ireland, Italy, Japan, Philippines, Serbia
  • June 1 2010

This letter is from the Global Equity Services ("GES") group in San Francisco, Chicago and New

Establishing a common contractual fund in Ireland
  • Matheson
  • Ireland
  • October 30 2009

The Irish common contractual fund is a tax-transparent cross-border investment vehicle designed to assist multinationals, their finance professionals and local pension plans to achieve economies of scale and enhanced governance