Irish Revenue has issued a series of eBriefs concerning share-based remuneration.
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Revenue eBrief No. 120/21 Updated Share Schemes Manual and New Share Schemes Reporting Return (Form ESA)
Section 8 of the Finance Act 2020 provides for the mandatory electronic reporting of certain share-based remuneration. This includes restricted stock units (RSUs), restricted shares, convertible shares, forfeitable shares, discounted shares, and any other award with cash-equivalent of shares.
Further…