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Legal Updates & Insights

  • 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
  • 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 Irish Collective Asset-management Vehicle (ICAV)

    The Irish Collective Asset-management Vehicle (ICAV)

    Asset Management & Investment Funds
  • article

    Irish merger control. 2023 review and 2024 preview

    This report highlights key time periods and trends in Irish merger control in 2023 and also looks ahead to anticipated developments in 2024.

    EU, Competition & Procurement
  • publication

    Trends and developments in Gaming Law in Ireland

    The Ireland chapter of the Chambers Global Practice Guide to Gaming Law provides an overview of the trends and developments in the gaming industry in Ireland

    Betting, Gaming & Licensing
  • article

    Sustainability reporting updates – February 2024

    In the last month, there have been a number of updates of relevance to those companies that fall within scope of the sustainability reporting obligations under the Corporate Sustainability Reporting Directive.

    ESG & Sustainability
  • Article

    Asset Management & Investment Funds: EU & International Developments – January 2024

    ESMA consultations, ELTIFs, ESMA guidelines on fund names, cross border notifications, EMIR, MMFs, FSB, IOSCO (liquidity), BMR, costs and performance, Taxonomy, MiFID, CSRD, AML/CFT/FS.

    Asset Management & Investment Funds
  • Article

    Asset Management & Investment Funds: Irish Practice Developments – January 2024

    Deadlines, ELTIFs, annual PCF confirmation return, asset valuations, IAF, F&P, UCITS and AIFMD Regulations.

    Asset Management & Investment Funds
  • article

    ALG contributes to IBA response on BEFIT and Transfer Pricing consultations

    At the end of last year, the EU launched public consultations on two significant proposals; the Business in Europe: Framework for Income Taxation and a Transfer Pricing Directive.

    Tax
  • Article

    CRU decision to remove Installed Capacity Caps

    On 17 January 2024 the Commission for Regulation of Utilities published its decision paper revising its existing policy on Installed Capacity Caps for electricity generators in the Irish market.

    Energy & Natural Resources