In a recent judgment, the English High Court made a number of findings which, going forward, may provide significant assistance to victims of crypto-fraud in recuperating their stolen crypto-assets. Equally, the judgment will have considerable implications for the custodians of crypto-assets such as the operators of crypto-wallets.
Financial RegulationOn 12 December 2022, the three European Supervisory Authorities (EBA, EIOPA and ESMA, together the ESAs) published a joint advice (the Advice) (see links below) in response to the European Commission’s (EC) October 2021 call for advice on the review of the securitisation prudential framework.
Capital Markets - DebtIn 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.
EmploymentOne 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 & PlanningOn 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 & SustainabilityIn 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&AIn this soundbite of webinar highlights, Corporate and M&A partners Richard Grey and Darran Nangle discuss trends in Warranty & Indemnity Insurance.
Corporate & M&AThis 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.
KnowledgeClimate 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 ActionThe 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.
TaxAlmost 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.
TaxFollowing 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
