Careers

Learn more

Qualified professionals

Learn more

Trainee & intern programmes

Learn more

Offices

New York

Learn more

San Francisco

Learn more

Palo Alto

Learn more
A&L Goodbody logo

Legal Updates & Insights

  • The need to exercise ‘caution’ when engaging with regulatory investigators
    Article

    The need to exercise ‘caution’ when engaging with regulatory investigators

    A recent High Court decision in Health Products Regulatory Authority v Anne Rossi has confirmed that regulatory authorities can interview suspects on a voluntary cautioned basis, without being required to invoke any specific statutory powers.

    Disputes
  • Beneficial Ownership filings for ICAVs and Unit Trusts
    Article

    Beneficial Ownership filings for ICAVs and Unit Trusts

    The Central Bank of Ireland (CBI) have confirmed that they will be responsible for establishing the Central Beneficial Ownership Register in respect of ICAVs and Unit Trusts.

    Asset Management & Investment Funds
  • Article

    Financial Services Regulation and Compliance - Insurance Feb 2020

    Domestically, the CBI proposes new Pre-Approval Control Functions roles; At European level OJ publishes Commission implementing Regulation on the calculation of technical provisions and basic own funds in Q1 2020

    Finance
  • Article

    Financial Services Regulation and Compliance - Funds Feb 2020

    Domestically, the CBI issued a detailed UCITS liquidity questionnaire to certain Irish UCITS fund management companies and Irish UCITS for completion in March 2020; At European level ESMA published its Strategy on Sustainable Finance.

    Finance
  • Article

    Financial Services Regulation and Compliance - General Cross Sectoral Feb 2020

    Domestically, Central Bank of Ireland Governor, Gabriel Makhlouf delivered a speech at the Financial Forum in Dublin in which he discussed the changes of the past decade and the potential challenges for the decade ahead.; At European level the EBA has released a report calling for greater diversity on institutions' boards

    Finance
  • Article

    Financial Services Regulation and Compliance - Investment Firms Feb 2020

    Domestically, the Central Bank has published its first edition of Questions and Answers on EMIR and has published a 'Dear CEO' letter on Securities Market Conduct Risk; At European level the European Commission has launched a review of MiFID II.

    Finance
  • Article

    Financial Services Regulation and Compliance - Banking Feb 2020

    Domestically, the Central Bank has delivered speeches on the topics of diversity at Board level and the role of Central Banks in shaping public policy; At European level the Central Bank has launched a public consultation on its guide to assessing CRR.

    Finance
  • Overview of Equity Awards via Clog
    Article

    Overview of Equity Awards via Clog

    A restricted share or “clog” arrangement provides a tax efficient means of rewarding employees who receive free or discounted shares from their employer. Normally, the value of the shares (or the discount) is a taxable benefit in kind giving rise to income tax, USC and employee PRSI.

    Commercial Contracts
  • Coronavirus - Essential update for employers: “No room for complacency or panic”
    Article

    Coronavirus - Essential update for employers: “No room for complacency or panic”

    Consideration of what employers need to do as the incidents of coronavirus (Covid-19A) appear across the world is fast changing and under constant review. Ireland is no different.

    Employment
  • Annual Report on Money Laundering
    Article

    Annual Report on Money Laundering

    The Department of Justice and Equality has published its Annual Report on Money Laundering and Terrorist Financing for 2018 (the Report).

    Asset Management & Investment Funds
  • Commission launches review of MiFID II
    Article

    Commission launches review of MiFID II

    The European Commission has launched a public consultation on the review of the MiFID II/MiFIR regulatory framework. The consultation will be open until 20 April 2020. Interested parties should note that this consultation is separate to the consultations periodically conducted by ESMA. 

    Asset Management & Investment Funds
  • New accounting and disclosure obligations for certain Irish partnerships
    Article

    New accounting and disclosure obligations for certain Irish partnerships

    The European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (the 2019 Regulations) have come into operation for financial years beginning on or after 1 January 2020. These new requirements represent a significant increase in responsibilities for partnerships not previously subject to such requirements.