11 September 2013
Thinking Beyond Borders: Management of Extended Business Travellers
The number of days spent in Ireland by an extended business traveler will determine whether or not the individual will be taxable on employment income relating to Irish workdays, subject to the terms of the relevant double taxation agreement (if applicable).
27 April 2013
Restricted Stock Units Update & Granting of Provisional Double Taxation Relief in Payroll
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
15 October 2012
KPMG’s Individual Income Tax and Social Security Rate Survey 2012
There are many surveys that provide a snapshot of taxes on personal incomes around the world for the current year.
However, very few look at how taxes have changed over a period of time, with the aim of drawing conclusions on how people are taxed in different parts of the world and how different g