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Legal Updates & Insights

  • Article

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

    Domestically, Fitness and Probity ‘Certification Regulations’ published. At European level, EBA issues guidance to crypto-asset service providers to effectively manage their exposure to ML/TF risks and publishes list of consultations due to commence in 2024.

    Financial Regulation Advisory
  • Article

    Financial Services Regulation and Compliance - Investment Firms January 2024

    At European level, ESMA publishes updated opinion on pre-trade transparency waivers for equity and non-equity instruments, coordinates supervisory activities on MiFID II pre-trade controls with NCAs and remarkable resilience of financial markets in a higher-for-longer interest-rate environment.

    Asset Management & Investment Funds
  • Article

    Financial Services Regulation and Compliance - Insurance January 2024

    Domestically, CBI Financial Statements for Insurance Compensation Fund published. At European level, EIOPA analyses internal models for non-life underwriting.

    Finance
  • Article

    Financial Services Regulation and Compliance - Funds January 2024

    Domestically, ELTIF 2.0. 24-hour authorisation will apply to “Qualifying Investor” ELTIFs in Ireland. At European level, ESMA reports on Alternative Investment Funds 2023.

    Asset Management & Investment Funds
  • Article

    Financial Services Regulation and Compliance - Banking and Payments January 2024

    Domestically, client asset requirements become applicable to credit institutions. At European level, ECB to conduct cyber-resilience stress testing this year.

    Finance
  • publication

    Irish merger control 2023 review and 2024 preview.

    This review examines the merger control practice of the CCPC under Part 3 of the 2002 Act during 2023 and is based on information available at the date of publication.

    EU, Competition & Procurement
  • article

    Update on the Corporate Sustainability Reporting Directive

    We have written extensively on the Corporate Sustainability Reporting Directive (EU) 2022/2464 (the Reporting Directive), most recently here.

    Corporate & M&A
  • article

    Climate-Related Litigation Risks for Corporates

    What is typically called ‘climate litigation’ is an increasing fact of life for corporates as well as state bodies in many jurisdictions. Individuals, investors and non-governmental organisations (NGOs) have sought orders requiring specific actions, targets and policies to be taken or adopted by governments, regulators and/or corporates.

    Corporate & M&A
  • publication

    Streamlining of Ireland’s Investment Limited Partnership

    The Central Bank of Ireland has announced the discontinuation of its requirement for the general partner of an Irish Investment Limited Partnership (ILP) to be authorised as an AIF management company.

    Asset Management & Investment Funds
  • publication

    Fund Structure: The Unit Trust

    A unit trust is a contractual fund structure constituted by trust deed. A unit trust is not a separate legal entity and does not have legal personality.

    Asset Management & Investment Funds
  • publication

    Fund Structure: The Investment Limited Partnership (ILP)

    The Investment Limited Partnership (ILP) fund structure does not have an independent legal existence and all of the assets and liabilities belong jointly to the individual partners.

    Asset Management & Investment Funds
  • publication

    Fund Structure: The Variable Capital Company (VCC)

    Irish Investment fund products can be constituted in various legal forms. A range of factors can influence the choice of legal vehicle, including tax treatment, risk spreading requirements, local market requirements and market preferences.

    Asset Management & Investment Funds