Ireland - Tax

Employers are required to report grants, vesting and exercises of unapproved stock options on Form RSS1 by March 31 to the Revenue Commissioner.  For the 2014 tax year and subsequent tax years, Form RSS1 must be filed in electronic format.  The electronic format is available at http://www.revenue.ie/en/practitioner/ebrief/2015/no-222015.html.

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