Increased Merger Thresholds From 1 January 2019

The Irish Government has published the Regulation of Artificial Intelligence Bill 2026, establishing a comprehensive framework for supervising and enforcing the EU AI Act in Ireland. This legislation creates the AI Office of Ireland as an independent statutory body to coordinate AI regulation, introduces a distributed oversight model involving multiple sectoral authorities, and provides detailed procedures for adjudication and administrative sanctions. The Bill addresses critical questions about how Ireland

Our corporate team were happy to advise AMCS on their latest acquisition as the business continues to grow their international footprint and scale.

The Omnibus 1 Directive (EU) 2026/470 (Omnibus 1 Directive) was published in the Official Journal on 26 February. This new Directive, which amends the Corporate Sustainability Reporting Directive (CSRD)...

Ireland has introduced significant amendments to its beneficial ownership registers in 2026, implementing the Sixth Anti-Money Laundering Directive (AMLD6) framework. These reforms fundamentally restructure access rights to the Central Register of Beneficial Ownership of Trusts and Corporate Entities, moving away from unrestricted public access toward a tiered system that balances transparency with privacy rights while maintaining accessibility for legitimate anti-money laundering purposes.

The European Union has published revised sustainability reporting standards and introduced a voluntary framework that fundamentally changes how companies approach CSRD compliance. These reforms reduce reporting complexity through fewer datapoints and introduce value chain caps that limit information requests from smaller businesses. Understanding these changes is critical for both mandatory reporters and voluntary participants as implementation deadlines approach in 2026 and 2027.

The Finance Act 2024 (the "Act") was passed by the Oireachtas on 6 November 2024 and is expected to be signed into law by the President in the coming days.

Understanding cookie consent policies is essential for website compliance and user privacy. This content explores the implications of accepting all cookies, including analytics and targeting cookies, and what it means for data collection practices.

The Guidelines will become effective two months after publication on ESMA's website.

The Northern Ireland Assembly is advancing the Charities (Amendment) Bill, which introduces significant regulatory changes for charities operating in the jurisdiction. The legislation grants the Charity Commission for Northern Ireland expanded enforcement powers, overhauls accounting and reporting frameworks based on charity size, and clarifies the status of cross-border charitable organizations.

The Dublin office of leading international law firm, Maples and Calder, recently advised Cantor Fitzgerald on its agreement to acquire Merrion Capital Group.

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.

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...

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

An overview of the Cayman Islands fund finance market, highlighting H1 2026 trends, data and outlook, including transaction activity, subscription line and NAV facility developments, financing terms, pricing trends and market expectations for the second half of 2026.

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.

Our corporate team were happy to advise AMCS on their latest acquisition as the business continues to grow their international footprint and scale.

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

An overview of the European fund finance market, highlighting H1 2026 trends, data and outlook, including transaction volumes, jurisdictional preferences and emerging financing trends. This forms part of the August 2026 Edition of FUNDed

The BVI’s April 2026 update to its CRS Guidance Notes advances the implementation of CRS 2.0, expanding the scope of reportable accounts and introducing new compliance and reporting obligations ahead of the first reporting deadline on 31 May 2027.