Focus on Asymmetric Jurisdiction Clauses: French Supreme Court Takes Pragmatic Approach but Questions Remain

Oct 2025

article

The CJEU’s Lastre ruling confirms that asymmetric jurisdiction clauses are, in principle, valid under the Recast Brussels Regulation, once they designate courts of EU Member States or Lugano Convention states.

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Asset Management & Investment Funds: EU & International Developments – October 2025

Oct 2025

article

ESMA Work Programme, SIU, SFDR, delay to some level 2 financial services legislation, T+1 and CSDR.

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Asset Management & Investment Funds: Irish Practice Developments – October 2025

Oct 2025

article

Deadlines, CBI speech, Funds Sector 2030, Budget for 2026, AML.

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New DWT exemption to make Irish Investment Limited Partnerships a more attractive proposition for investors

Oct 2025

article

The new exemption, once enacted, will apply to relevant distributions made on or after 1 January 2026.

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ESG research report series | Part 4 – ESG due diligence – are businesses asking the right (or any) questions?

Oct 2025

publication

In the fourth and final part of our ESG research report series, we focus on ESG due diligence in the context of corporate and M&A transactions, including key questions corporate Ireland should ask to understand the ESG risks their businesses and business partners face.

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Captive insurance - An old solution for a new challenge in the aviation leasing sector?

Oct 2025

Article

The Russia-Ukraine conflict and the consequent disputes around claims under aircraft insurance policies has shone a spotlight on insurance in the aviation sector.

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Freedom to set resale price never goes out of fashion: the EU fines Gucci, Chloé and Loewe over €157m

Oct 2025

article

On 14 October 2025, the European Commission fined Gucci, Chloé and Loewe over €157m for engaging in illegal resale price maintenance.

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The Arcomet Case: CJEU provides helpful guidance on the VAT treatment of payments made as part of year-end TP related adjustments

Oct 2025

article

There has long been uncertainty on the application of VAT to transfer pricing related adjustments

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Irish tax litigation – update on the role of privilege

Oct 2025

article

Legal privilege is the entitlement of a party to refuse to disclose documents to another party, often in the context of a dispute, including before the Tax Appeals Commission (TAC).

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Proposed changes to EPA licensing regimes

Oct 2025

article

The Environment (Miscellaneous Provisions) Bill 2025 is currently progressing through the legislative process and aims to streamline EPA licensing systems.

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