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articleRevenue audits during the COVID-19 pandemic
Businesses have had to adapt to a broad spectrum of challenges since the onset of the COVID-19 pandemic and so too have the Revenue Commissioners, who have been proactively engaging with taxpayers to address the extraordinary operating environment for businesses.
COVID-19 -
publication
Fund Structure: The Irish Collective Asset-management Vehicle (ICAV)
The Irish Collective Asset-management Vehicle (ICAV)
Asset Management & Investment Funds -
publication
Fund Structure: Common Contractual Fund (CCF)
The Common Contractual Fund (CCF) fund structure is a contractual arrangement whereby investors participate as co-owners of the assets of the CCF.
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
On probation and not performing? Employers breathe a sigh of relief as fair procedures not required says the Court of Appeal
The Court of Appeal has issued a landmark decision on dismissals during probation, overturning the High Court's decision in O'Donovan v Over-C Technology Limited and Over-C Limited.
Employment -
Article
ALG co-hosted ‘Ireland’s investment limited partnership’ with DMS Governance
ALG co-hosted 'Ireland's investment limited partnership' (ILP) webinar with DMS Governance on Tuesday 9 February.
Asset Management & Investment Funds -
Article
Public Consultation on Aspects of the Competition (Amendment) Bill 2021
A&L Goodbody's EU, Competition & Procurement team has submitted a response to the public consultation on certain aspects of the Competition (Amendment) Bill 2021.
EU, Competition & Procurement -
publicationIrish Commercial Court rules on COVID-19 business interruption insurance claims
The Commercial Court delivered its judgment on Friday 5 February 2021 on insurance claims by various publicans against FBD Insurance for business interruption losses due to COVID-19 and resulting business closures. It ruled against FBD on the four core issues.
COVID-19 -
publication
Overview of the Pillar 1 Proposed Tax Dispute Resolution Process
Pillar 1 of BEPS 2.0 is made up of two parts. One part, Amount A allocates a portion of deemed residual profits of certain in-scope multinational enterprises (MNE) to market jurisdictions.
Tax -
Article
Financial Services Regulation and Compliance - Insurance Jan 2021
Domestically, the Insurance (Restriction on Differential Pricing and Profiling) Bill 2021 was published, and the Health Insurance (Amendment) Act 2020 commenced; At European level, EIOPA's Insurance and Reinsurance Stakeholder Group advised EIOPA on the draft opinion on the supervision of the use of climate changes risk scenarios in ORSAs.
Financial Regulation -
Article
Financial Services Regulation and Compliance - Funds Jan 2021
Domestically, the majority of the provisions of the Investment Limited Partnerships (Amendment) Act 2020 have entered into force; At European level, the ESAs wrote a letter to the European Commission on priority areas of uncertainty in the SFDR.
Asset Management & Investment Funds -
Article
Financial Services Regulation and Compliance - Investment Firms Jan 2021
Domestically, the CBI launched a consultation on competent authority discretions in IFD / IFR and Mr Gerry Cross, the CBI's Director of Policy & Risk and Asset Management and Investment Banks, gave a speech on the new prudential regime for investment firms set out in IFD / IFR; At European level, ESMA reminded firms of the MiFID II rules on reverse solicitation.
Financial Regulation