Pillar Two – What are your filing obligations?

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Pillar Two is now in force in Ireland, with the effect that a 15% minimum effective corporation tax rate applies to large corporate groups and standalone entities with a turnover of €750m or more, for accounting periods commencing on or after 31 December 2023.

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Target 2030 - The Renewable Electricity Support Scheme for Northern Ireland

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Following a consultation in February 2023, the Department for the Economy published a new high-level design support scheme this week for renewable electricity in Northern Ireland. The publication outlines a high-level design of the new Scheme, designed to facilitate investment in renewable projects in Northern Ireland and offer greater price protection to consumers.

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Extending the undertaking as to damages in an injunction? A note of caution as Court of Appeal considers appeal from High Court

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In a first of its kind decision, in Bristol Myers Squibb Holdings Ireland Unlimited Company -v- Norton (Waterford) Limited [2024] IECA 49, the Court of Appeal dealt with an appeal by Bristol Myers Squibb Holdings Ireland Unlimited Company concerning the scope of an undertaking as to damages offered in the context of an application for an interlocutory injunction pending the trial of an action.

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Director held personally liable for data breach

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In Nolan & Ors v Dildar & Ors [2024] IEHC 4, the High Court held a director personally liable for breaches of the Data Protection Acts 1988 and 2003. The judgment is part of the long-running litigation involving Nolan Transport, the transport and logistics company. This article is concerned with a very small

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What to do if your employee is charged with a criminal offence

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There can be something of a misconception amongst many employers that an employee charged with (or convicted of) a criminal offence can simply be dismissed. A raft of caselaw and guidance means that in fact this is an extremely difficult situation for employers to navigate.

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