The Revenue Commissioners have recently issued an eBrief (84/11) linking a Tax Briefing (Issue 06 December 2011) outlining their position as to the PAYE treatment of income arising from having or exercising the public office of director of an Irish incorporated company.
In eBrief 69/12 (14 December 2012) Revenue have confirmed that they will facilitate the granting of a “real time” foreign tax credit via payroll where a gain in respect of a Restricted Stock Unit (“RSU”) is taxed both in Ireland and a country with which Ireland has a Double Taxation Agreemen
Prior to the passing of the Social Welfare and Pensions (Miscellaneous Provisions) Act 2013, there was no specific legislation surrounding the social security treatment of directors.
31 March 2015 is the mandatory due date for the filing of returns of information for employee share participation schemes in respect of 2014.
In our Alert of December 2012 we advised that Revenue (eBrief 69/12) confirmed that they would facilitate the granting of a “real time” foreign tax credit via payroll where a gain in respect of Restricted Stock Units (“RSU”) is taxed both in Ireland and a country with which Ireland has a Dou
The Revenue Commissioners have recently issued 3 e-Briefs dealing with Universal Social Charge (USC).