Details

  • Type: Publication series
  • Date: 4/29/2013

Ireland – Revenue Grants Provisional Double Taxation Relief in Payroll for RSUs 

KPMG in Ireland reports that Revenue guidance has been updated recently (eBrief 15/13) to clarify matters in respect of 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 Double Taxation Agreement as it relates to (1) RSUs awarded to Directors of an Irish company who are not tax resident in Ireland at the time of vesting and (2) non-domiciled but Irish resident employees exercising their foreign employment in Ireland.
 

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