Funds - Ireland - Quarterly Update Q3 | July - September 2017

Ireland is home to a wide variety of financial services providers. To support both providers and their customers, there is an array of financial services legislation...

Ireland offers a sophisticated regulatory framework for Alternative Investment Funds, with structures ranging from ICAVs and Investment Limited Partnerships to Unit Trusts and Common Contractual Funds. The jurisdiction provides flexible options for both retail and institutional investors, with distinct regulatory pathways for RIAIFs, QIAIFs, and ELTIFs, each designed to accommodate different investment strategies and liquidity profiles while maintaining robust investor protections.

The European Commission's Market Integration and Supervision Package represents the most substantial EU capital markets reform since MiFID II, proposing to transfer supervisory powers to ESMA and harmonise fragmented regulatory frameworks across trading, post-trading and asset management.

The EU Retail Investment Strategy is a legislative package which introduces significant changes to the UCITS Directive and AIFMD, as well as MiFID II, the Insurance Distribution Directive and the Solvency II Directive via an omnibus directive (Omnibus Directive).

On 30 October 2025, the Governing Council of the European Central Bank (ECB) announced its decision to move to the next phase of the digital euro project.

On 26 February 2026, the Central Bank of Ireland (the "CBI") unveiled its Regulatory and Supervisory Outlook Report for 2026 (the "Report"), focusing on ensuring the resilience...

As the tracker mortgage review continues to develop, it is becoming increasingly common for defendants in summary judgment and/or repossession proceedings to allege that the loan

This follows the publication of a consultation paper 161 by the Central Bank in September 2025 in which it outlined proposed changes to the existing domestic regulatory regime applicable to Irish...

European securities regulators are launching a comprehensive assessment of crypto-asset service providers' digital operational resilience, with a particular focus on custody activities and distributed ledger technology risks. The exercise will examine how firms manage critical areas including key storage, transaction controls, incident response, and third-party dependencies under the newly enforceable Digital Operational Resilience Act.

The Newsletter’s purpose is to keep payment institutions (PIs) and electronic money institutions (EMIs) firms informed of key regulatory changes and share relevant insights in the Payments and E-Money sector.

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.

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.

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

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...

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

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.

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 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.

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...