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Legal Updates & Insights

  • Article

    A Significant Step Forward: The Unitary Patent System and Unified Patent Court Commence Operation in Participating Member States

    1 June 2023 marks a significant step forward for patent protection and enforcement in Europe with the commencement of a new unified European patent system comprising:

    Technology Regulation and Investigations
  • article

    New Regulations introduced to the construction industry in relation to machinery and construction products

    On 22 May 2023, the Council of the European Union (Council) updated Directive 2006/42/EC (2006 Machinery Directive) by adopting the new legislation to the regulation on construction machinery (Construction Machinery Regulation) proposed by the European Parliament.

    Construction
  • publication

    European Parliament to vote on new draft of the Artificial Intelligence Act

    The European Parliament is set to vote on a new draft of the Artificial Intelligence Act (the AI Act).

    Commercial & Technology
  • publication

    EU Court annuls Commission decision approving Lufthansa State aid

    On 10 May 2023, the General Court of the Court of Justice of the European Union (Court) published its judgment in the joint decisions of Cases T-34/21 Ryanair v Commission and T-87/21 Condor Flugdienst v Commission (Lufthansa; COVID-19).

    EU, Competition & Procurement
  • publication

    The Mobility Directive finally implemented into Irish law

    Cross-border conversions and divisions of Irish limited liability companies now possible. In a radical change to Irish and EU company law, it is now possible for all Irish limited liability companies to migrate to other European Economic Area (EEA) countries while retaining their legal personality, and also to be divided into two or more companies across different EEA countries.

    Corporate & M&A
  • article

    Asset Management & Investment Funds: EU & International Developments – May 2023

    EU retail investment package (UCITS, AIFMD, PRIIPs), undue costs (UCITS, AIFMD updates), asset valuations, draft MoU with the UK on financial services, AIFMD Q&A, ETFs, SFDR Q&A, PRIIPs Q&A, ELTIFs, MiFID II and MIFIR, AML/CFT/Sanctions.

    Asset Management & Investment Funds
  • article

    Asset Management & Investment Funds: Irish Practice Developments – May 2023

    CBI speech on preventing financial crime, CBI speech on developing macroprudential regulation for Funds, speech by Minister for Finance, Michael McGrath, ETFs.

    Asset Management & Investment Funds
  • article

    New EU directive: pay transparency under the spotlight

    The principle of equal pay for equal work has been around a long time, but lack of pay transparency has been identified by the European Commission as one of the key obstacles to its enforcement. Read more here.

    Employment
  • article

    HSBC Asset Management renames four index funds ahead of the launch of new ETF share classes

    Stephen Carson, partner, shares his insights with ETF Express on: HSBC Asset Management has announced the name changes of four HSBC Fixed Income index funds as it prepares to launch new ETF share classes, designed to provide investors with access to both listed and unlisted share classes through a single fund.

    Asset Management & Investment Funds
  • Double taxation and the role of the Irish Competent Authority – Advanced Pricing Agreements
    publication

    Double taxation and the role of the Irish Competent Authority – Advanced Pricing Agreements

    Multinational organisations with operations in Ireland are increasingly seeking greater certainty as regards matters of double taxation and the transfer pricing arrangements underpinning their cross-border arrangements. One avenue through which taxpayers can seek greater certainty is Advanced Pricing Agreements (or ‘APA’s).

    Tax Disputes & Enquiries
  • Double taxation – Correlative Adjustment
    publication

    Double taxation – Correlative Adjustment

    International double taxation may arise where two countries seek to tax the same transactions or activities and whilst double taxation agreements may, in principle, resolve these issues, double taxation may not be fully eliminated where two jurisdictions disagree on the basis for taxation.

    Tax Disputes & Enquiries
  • Double taxation and the role of the Irish Competent Authority – Mutual Agreement Procedure
    publication

    Double taxation and the role of the Irish Competent Authority – Mutual Agreement Procedure

    International double taxation may arise where two countries seek to tax the same transactions or activities and whilst double taxation agreements (DTA) may, in principle, resolve these issues, double taxation may not be fully eliminated where two jurisdictions disagree on the basis for taxation.

    Tax Disputes & Enquiries