Apr 2024

article

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.

Apr 2024

article

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.

Apr 2024

publication

From 3 April 2024, CSEP holders possessing Stamp 1 residence permission may now apply for Stamp 4 permission after completing 21 months’ employment in the State under their CSEP.

Apr 2024

article

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.

Apr 2024

article

The Department of Enterprise recently published the much-anticipated General Scheme of the Companies (Corporate Governance, Enforcement and Regulatory Provisions) Bill 2024 (the Scheme).

Apr 2024

Article

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

Apr 2024

publication

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.

Apr 2024

article

While final approval of the latest text of the Corporate Sustainability Due Diligence Directive is awaited, our update provides an overview of the key obligations being introduced.

Mar 2024

Article

In this article we examine the Green Claims Directive and the Green Transition Directive, and provide an overview of how the new directives may affect business practices.

Mar 2024

Article

In this article we look at recently launched public consultations on the sustainability reporting standards to be used by SMEs. The article explores the exposure draft European sustainability reporting standards for listed SMEs prescribed by the Corporate Sustainability Reporting Directive, and the voluntary reporting standards for non-listed SMEs.