European Parliament adopts amendments to CSRD and CSDDD

Dec 2025

article

The European Parliament has today adopted amendments which will significantly reform CSRD and CSDDD. This is an important first victory for the European Commission in its pursuit of its simplification agenda.

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Performance management in practice

Dec 2025

audio

Probation, PIPs and the exit package questions

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

Dec 2025

article

SFDR 2.0, LMT RTS, SIU, IOSCO on CIS valuation, ESMA on depositary supervision, PRIIPs Q&As, CSA on MiFID II conflicts of interest, impact of AI on financial sector, AML/CFT/FS.

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

Dec 2025

article

Deadlines, Fitness and Probity, reporting, AEOI SRS and FATCA forms, CBI markets update, AML/CFT/FS.

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European Commission’s Market Integration and Supervision Package – what fund managers need to know

Dec 2025

article

On 4 December 2025, the European Commission published a set of legislative proposals under its wide-ranging Market Integration and Supervision Package, as part of the implementation of its Savings and Investments Union strategy objectives.

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EU case law 2025. What did I miss?

Dec 2025

publication

In this article, we consider some of the key decisions of the EU Court in 2025.

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Utility Regulator consults on Cap and Floor model for LirIC Interconnector

Dec 2025

article

The Utility Regulator has launched a consultation on its proposed approach to assessing the need for a regulated operating revenue regime, specifically a Cap and Floor model for the planned 700MW LirIC electricity interconnector between Northern Ireland and Scotland.

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Key takeaways from the Accelerating Infrastructure Report and Action Plan

Dec 2025

article

What do you need to know about the “Accelerating Infrastructure Report and Action Plan”?

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Oracle hits pause: Australian Court agrees to stay domestic proceedings in royalty dispute pending the outcome of a mutual agreement procedure with Ireland

Dec 2025

article

In doing so, the FFC overturned a decision of a lower court, the Federal Court, and ruled in favour of Oracle by granting a stay on domestic proceedings against the Australian Tax Office pending the outcome of a Mutual Agreement Procedure with Ireland.

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Irish VAT groups - Revenue announces changes to VAT grouping rules

Dec 2025

article

On 19 November, the Irish Revenue Commissioners (Revenue) published new guidance on the “Territorial Scope of VAT groups”. Read more.

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