EU Mandatory Disclosure Regime DAC6

The European Commission has proposed a comprehensive overhaul of EU public procurement law through a single, directly applicable Regulation that would replace existing Directives. This fundamental reform introduces mandatory quality-weighted award criteria, liberalised negotiation procedures, and entirely new frameworks for security considerations and European preference in public contracting.

The EU continues its ambitious reform agenda for life sciences regulation, with landmark agreements on pharmaceutical legislation and biotech innovation frameworks. Ireland's Council Presidency is set to drive progress on critical medicines legislation and medical device reforms, while new investment initiatives aim to mobilize billions into Europe's biotech sector.

While our understanding of EU Commission State aid powers has increased greatly in recent years following high-profile EU decisions and court appeals...

On 1 July 2024, being the commencement date of the Senior Executive Accountability Regime ("SEAR") for certain regulated financial entities, the Financial Risks and Governance Policy Division of the Central...

In this article, we look at the recent guidance that has issued regarding Public Works Contracts arising from the closure of all non-essential construction sites on 8 January 2021...

The European Authority for Anti-Money Laundering and Countering the Financing of Terrorism has launched a public consultation on draft regulatory technical standards that will establish harmonised requirements for group-wide AML/CFT frameworks across EU entities and their third-country operations.

On 2 October 2020 the Central Bank of Ireland (Central Bank) published the sixth issue of its Anti-Money Laundering Bulletin, focusing on transaction monitoring.

The European Union's evolving regulatory landscape for artificial intelligence, cybersecurity, and health data is creating new compliance challenges and opportunities for life sciences organizations. From the AI Act's refinements to the delayed NIS2 Directive transposition in Ireland, stakeholders must navigate multiple intersecting frameworks while preparing for the European Health Data Space Regulation's implementation.

The Criminal Justice (Money Laundering and Terrorist Financing) (Amendment) Act 2021 (the "Act") has been signed into law by the President and is expected to be commenced shortly.

The EU e-Evidence Regulation has entered into force, establishing a new framework for cross-border requests for electronic evidence in criminal proceedings. Service providers operating in the EU now face strict compliance deadlines and significant penalties for non-compliance, while navigating complex rules about data production, preservation orders, and limited grounds for refusal. How will companies balance law enforcement cooperation with fundamental rights protections under this challenging new regime?

CIMA’s new AML / CFT / CPF Compliance Rule and Sanctions Rule, effective 18 September 2026, introduce binding compliance, governance, risk management and sanctions screening requirements for all regulated financial service providers in the Cayman Islands.

In this month's Cayman Islands Regulatory 15/15 episode, Chris Capewell, John Dykstra and Ellen O'Brien discuss reinsurance updates, CRS compliance obligations, new AML return requirements for regulated trust companies, CIMA's updated List of Approved Stock Exchanges and recent CIMA notices relating to struck-off entities and non-compliant directors.

The Cyber Resilience Act (Regulation (EU) 2024/2847)1 (“CRA”) establishes horizontal cybersecurity requirements for products with digital elements (“PDEs”) placed on the European Union (“EU”) market. Reporting obligations took effect on 11 September 2026, with full application of the CRA from 11 December 2027.

According to the International Air Transport Association (IATA), 2023 was "a year when air transportation very nearly returned to its pre-pandemic pace of activity...

The Irish Budget for 2026 was announced by Minister Pascal Donohoe on 7 October 2025.

On 27 April 2026, the British Virgin Islands (“BVI”) Financial Services Commission (the “FSC”) published its compliance inspection priorities and expectations for the 2026 inspection cycle.

On 24 July 2026, China's Ministry of Finance and State Taxation Administration jointly issued the Announcement on Individual Income Tax Matters Relating to Offshore Trusts (《财政部 税务总局关于离岸信托个人所 得税有关事项的公告》) (Announcement No. 21 of 2026) (the "Notice"), together with a companion Announcement of the State Taxation Administration on Collection and Administration Matters Relating to Individual Income Tax on Offshore Trusts...

In a decision dated 25 March 2026 (45846a), the Luxembourg Administrative Tribunal (Tribunal administratif - the "Court") confirmed that the repayment of a share premium to shareholders, without a concurring reduction of share capital, is subject to a potential 15% withholding tax.

Most often, businesses gravitate towards the LTD model due to its familiarity and simplicity. However, DACs and Irish Collective Asset Management Vehicles...