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Legal Updates & Insights

  • article

    Remote working: New law making swift progress

    In January 2021, the Irish government published a strategy for national remote working, called "Making Remote Work". The strategy outlined a commitment to introduce legislation which will provide a framework around which employees can request remote working. 

    Employment
  • publication

    Biodiversity initiatives - An overview of EU and Irish proposals and their impact on business

    One of the key objectives of COP15 is the adoption of a global biodiversity framework. With COP15 underway in Montreal, it seems an opportune time to consider the key EU and Irish initiatives and proposals relating to biodiversity and the protection and restoration of nature.

    Environmental & Planning
  • publication

    Sustainability reporting standards series | Part 1 – An overview of the draft European Sustainability Reporting Standards

    On 16 December 2022 the Corporate Sustainability Reporting Directive was published in the Official Journal of the EU. Member states are required to transpose this directive by 6 July 2024.

    ESG & Sustainability
  • Article

    Regulatory Scrutiny

    In this soundbite of webinar highlights, partner Anna-Marie Curran discusses how we are moving into an era of increased regulatory scrutiny for transactions in Ireland.

    Corporate & M&A
  • article

    Trends in Warranty & Indemnity Insurance

    In this soundbite of webinar highlights, Corporate and M&A partners Richard Grey and Darran Nangle discuss trends in Warranty & Indemnity Insurance.

    Corporate & M&A
  • Article

    Annual Knowledge Report 2022

    This is the seventh year that the ALG Knowledge team has published its report looking at the year’s key legal developments and those in the pipeline.

    Knowledge
  • Article

    Climate litigation: what does it mean for Ireland?

    Climate litigation has increased in many jurisdictions over the past 30 years, and especially in the last five or so years. It is seen as a way of both advancing climate objectives and raising greater awareness of environmental concerns. This dramatic rise is due to the greater social focus on environmental issues and climate change, not to mention the increasingly worrying science.

    Climate Action
  • article

    Irish Finance Bill 2022 amendments related to the OECD Pillar Two Rules

    The Irish Finance Bill 2022, which is due to be enacted this month, December 2022, provides for changes to the Irish research and development (R&D) tax credit and Knowledge Development Box tax regime in light of OECD Pillar Two model rules and the EU draft Pillar Two Directive.

    Tax
  • article

    EU agreement reached for Pillar 2 Directive and commitment to Pillar 1 rules reaffirmed

    Almost a year after the EU Commission presented a proposal for a directive to implement the Pillar 2 rules, the EU Member States on 12 December 2022 reached the necessary unanimous agreement to implement the Pillar 2 Directive. 

    Tax
  • Article

    One month to go until the UK’s new subsidy regime comes in to force – the position in Northern Ireland still unclear

    Following Brexit, the UK's obligations in respect of EU State Aid law ended. Instead under the Trade and Cooperation Agreement a temporary subsidy regime took over while the UK designed its permanent replacement. The UK's new Subsidy Control Act 2022, is set to come into force on 4 January 2023, replacing the EU State Aid regime. With parts of the Act already in force, the full Act

    Belfast
  • publication

    ESMA Consultation Paper on funds’ names using ESG or sustainability-related terms

    On 18 November 2022 ESMA published a Consultation Paper on Guidelines on funds' names using ESG or sustainability-related terms. ESMA's proposal aims to establish common standards on the fair, clear and not misleading character of funds' names and introduces quantitative thresholds for names that use ESG or sustainability related terms.

    Asset Management & Investment Funds
  • publication

    CBI - Sustainable finance and the asset management sector: disclosures, investment processes & risk management

    The Central Bank of Ireland (CBI) published a paper “Sustainable finance and the asset management sector: Disclosures, investment processes & risk management.” 

    Asset Management & Investment Funds