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Legal Updates & Insights

  • article

    IFSAT – what’s that?!

    It took a mammoth decision issued by retired Supreme Court Judge John McMenamin on behalf of Irish Financial Services Appeals Tribunal (IFSAT) to bring IFSAT out of the shadows of Central Bank of Ireland legislation and into the spotlight.

    Insurance & Reinsurance
  • article

    EIOPA publishes Final Report and Opinion on Greenwashing

    EIOPA along with the EBA and ESMA published their final reports on greenwashing in response to the European Commission’s request for input on greenwashing risks and the supervision of sustainable finance policies.

    ESG & Sustainability
  • Article

    Call for evidence – developing biomethane production in Northern Ireland

    Economy Minister Deirdre Hargey has launched a three-month call for evidence seeking the views of key stakeholders on developing biomethane as a sustainable and secure renewable energy source as part of the broader strategy to meet climate change targets. We look at the key considerations.

    Belfast
  • Article

    ESMA call for evidence on the review of the UCITS Eligible Assets Directive

    On 7 May 2024 ESMA published a call for evidence as part of its review of the UCITS Eligible Assets Directive.

    Asset Management & Investment Funds
  • Article

    Asset Management & Investment Funds: EU & International Developments – May 2024

    ESMA Guidelines on funds’ names, UCITS Eligible Assets, UK overseas funds regime, macroprudential measures for investment funds, AML/CFT/FS.

    Asset Management & Investment Funds
  • Article

    Asset Management & Investment Funds: Irish Practice Developments – May 2024

    Deadlines, CBI speeches, MMFs, CBI Markets Update.

    Asset Management & Investment Funds
  • article

    Tax Appeals Commission issues its first Transfer Pricing Determination

    A recently published determination of the Tax Appeals Commission, 59 - TACD - 2024, has considered the issue of transfer pricing adjustments in Ireland for the first time.

    Tax
  • article

    Recent developments in Collective Redundancy Law

    In this briefing, we outline what you need to know about these recent developments and what they mean for your business.

    Employment
  • publication

    ESMA finalises Guidelines on funds’ names using ESG or sustainability-related terms

    In our publication we provide an overview of the new rules, including explanations of key terms, supervisory expectations, and key dates by which funds will need to adapt and comply.

    Asset Management & Investment Funds
  • publication

    New Control of Exports Act set to be commenced

    Fifteen years later: A new era for Irish export controls

    Knowledge
  • article

    Revenue issues guidelines for determining employment status for taxation purposes following Karshan Judgment

    Revenue has issued a new Tax and Duty Manual outlining views relating to how the Karshan judgment has altered the process for determining the employment status of individuals for taxation purposes in Ireland.

    Tax
  • article

    ECB recommends good practices for banks’ internal audit functions

    The ECB has indicated that its Banking Supervision team will continue to assess banks’ progress in enhancing their internal audit function through peer benchmarking, sharing good practices and ongoing industry dialogue. Read more here.

    Financial Regulation Advisory