The Anatomy Of The Disciplinary Process

The Pay Transparency Directive (Directive) aims to strengthen the principle of equal pay for equal work or work of equal value between men and women and expands upon current Gender Pay Gap (GPG) reporting requirements. Pay transparency measures introduced by the Directive will empower workers to access information to challenge pay inequality within an organisation.

Parliament has approved legislation to change the formula and some parameters for the existing Jobseeker's Benefit, resulting in a higher benefit for most individuals, and to implement a slight increase in employer...

Given the recent, well publicised escalation of industrial action by public sector unions, we thought it timely to examine the law governing industrial action in Ireland.

Irish employers are increasingly exploring the 'PIP or Go' model as an alternative to traditional performance management processes, offering underperforming employees a choice between entering a formal performance improvement plan or accepting an exit package. While this approach can expedite internal processes and reduce administrative burden, it carries significant legal risks including constructive dismissal claims, discrimination allegations, and potential challenges to subsequent dismissal procedures.

In April 2016, the Pensions Authority published prescribed guidance in relation to the Section 48A procedure under the Pensions Act 1990 (as amended).

It may come to light that an employee who once had the right to work in Ireland may no longer have such permission. For example, they may have forgotten to apply for a renewal of their immigration permission before it expired or they may not be able to provide evidence of their immigration status during a repeat right to work check. These scenarios may produce a heart-in-mouth moment for a manager or HR.

This guide provides a brief overview of the legislation and related rules and regulations which govern the operation of pensions in Ireland.

The Social Welfare and Pensions Act 2012 introduced a requirement for defined benefit pension schemes to maintain a risk reserve of 15% over and above current liabilities.

The Workplace Relations Commission's 2025 Annual Report reveals a dramatic 44% surge in complaint applications, marking a decade of steady growth since its establishment.

Arthur Cox's Pensions Group provides a comprehensive summer update covering critical developments in Irish pensions law, including the commencement of the Employment (Contractual Retirement Ages) Act 2025, new automatic enrolment regulations, enhanced XBRL reporting requirements, and significant updates from the Pensions Authority, Revenue, and recent case law that will impact how pension schemes operate and how trustees fulfill their governance obligations.

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.

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

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

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...

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.

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.

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

Alibaba, which operates one of the world's largest e-commerce platforms, became, in 2019, the first overseas issuer to complete a dual secondary listing on the HKSE.

On 17 June 2026, the Department for International Tax Cooperation (“DITC”), on behalf of the Tax Information Authority (the “TIA”)...