In the Financier Worldwide – Transfer Pricing WorldWatch Report 2026, Trevor Glavey joins experts from across the globe to share insights on recent Transfer Pricing trends.
TaxDomestically, the CBI issued its annual supervisory outlook for 2026 as well the first access to cash report. At European level, the EBA issued an opinion on the interplay between MiCA and PSD2. Draft consultations in relation to the AMLR were published.
Financial Regulation AdvisoryAt European level, ESMA published a consultation on the MAR guidelines on the delay in disclosure of inside information.
Asset Management & Investment FundsDomestically, the CBI published its supervisory priorities for the upcoming year. At European Level, the European Commission amended the Solvency II delegated regulations and EIOPA published revised guidelines in light of its Solvency II review.
FinanceDomestically, the CBI has introduced streamlined processes to facilitate updates to AIFMD II/UCITS VI filing. At European Level, the EC has launched a consultation on the Shareholder Rights Directive and ESMA has published its priorities for 2027 – 2029.
Asset Management & Investment FundsDomestically, the CBI published its first access to cash report, and the Credit Review Act 2026 has been published. At European level, the ECB imposed periodic and administrative penalties on Crédit Agricole and JPM SE.
FinanceThe new Digital Markets, Competition and Consumers Act 2024 has overhauled consumer legislation and provides extensive new powers to the competition regulator, the Competition and Markets Authority.
Public and Regulatory BelfastFollowing its introduction last year, Ireland’s participation exemption for foreign dividends has been substantially amended with effect from 1 January 2026
Corporate & M&ACSRD and CSDDD Developments: The Omnibus Directive amending the Corporate Sustainability Reporting Directive (CSRD) and Corporate Sustainability Due Diligence Directive (CSDDD) was published by the EU on 26 February 2026.
Corporate & M&AThis update sets out the key market, legal and regulatory, and tax developments during Q1 2026 that are applicable to US-listed Irish companies.
Corporate & M&AA recent Irish Supreme Court judgment provides welcome clarity on contract formation, part performance and equitable estoppel in commercial property transactions.
DisputesThe Environment (Miscellaneous Provisions) Act 2026 was signed into law by President Connolly on 12 March 2026. The Act aims to streamline EPA licensing, accelerate processing times and enable more efficient regulation of lower-risk activities.
Environmental & Planning