Feb 2021

article

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.

Feb 2021

publication

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.

Feb 2021

Article

ALG co-hosted 'Ireland's investment limited partnership' (ILP) webinar with DMS Governance on Tuesday 9 February.

Feb 2021

Article

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.

Feb 2021

publication

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.

Feb 2021

publication

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.

Feb 2021

Article

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.

Feb 2021

Article

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.

Feb 2021

Article

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.

Feb 2021

Article

Domestically, the CBI published its first quarterly bulletin of 2021 setting out the recovery prospects for the Irish economy in 2021; At European level, the EBA launched a public consultation on its new guidelines on the monitoring of the threshold and other procedural aspects on the establishment of intermediate EU parent undertakings as laid down in the CRD.