Irish Tax Institute - TaxFind: 8.7. Critically compare the use of approved profit sharing schemes, restricted shares (“clogs”), forfeitable shares, convertible shares and, restricted stock units as a means of rewarding employees. In relation to each, identify any relief available for the employer, describe the employer and employee filing requirements and calculate any related Irish income tax and CGT liabilities

8.7.Critically compare the use of approved profit sharing schemes, restricted shares (“clogs”), forfeitable shares, convertible shares and, restricted stock units as a means of rewarding employees....

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Advanced Direct Tax: Domestic

Tax and Duty Manual(s)

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