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Legal Updates & Insights

  • 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

    Sanctions
  • 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
  • article

    Key immigration updates for employers in Ireland

    The Minister for Justice and the Minister for Enterprise, Trade and Employment have issued an important announcement regarding changes to the immigration permission available to eligible spouses and partners of ‘General Employment Permit’ holders and ‘Intra-Company Transfer Employment Permit’ holders.

    Employment
  • Article

    Financial Services Regulation and Compliance - Cross Sectoral and Other April 2024

    Domestically, the CBI has published the SEAR Regulations, and its finalised guidance on the IAF. Gabriel Makhlouf delivered a speech at the IMF calling for global coordination in the non-bank sector. At European level, the European Parliament has adopted the enhanced AML/CFT package.

    Financial Regulation Advisory
  • Article

    Financial Services Regulation and Compliance - Investment Firms April 2024

    At European level, the EBA has published final guidelines for the assessment on whether the conditions set out in the investment firms regulations are being met by Member States. ECON seeks to amend the rules relating to retail investors, inducements and disclosures.

    Asset Management & Investment Funds
  • Article

    Financial Services Regulation and Compliance - Insurance April 2024

    Domestically, the Supreme Court found personal injury guidelines legally binding. At European level, the European Parliament approved certain amendments to Solvency II and the proposed text for Insurance Recovery and Resolution Directive.

    Finance