On 10 February 2014, the Department of Finance published Investment Funds Sectoral AML Guidelines.

As the global vaccination program continues to be rolled-out, people have regained confidence in flying and are keen to travel.

In light of the global COVID-19 pandemic, there are a variety of issues that asset management companies and investment funds should be actively considering.

In March 2018, the European Commission ("Commission") proposed amendments to both the UCITS and AIFM Directives ...

Use the table below to evaluate whether a fund is an AIF.

Further to the Irish Minister of Finance’s announcement in December 2012 that legislation would be introduced to Ireland to provide for Real Estate Investment Trusts, the Finance Bill 2013, which contains the provisions implementing the tax regime for REITs, was passed on 14 March 2013.

In terms of key trends for Irish funds in 2022, we expect to see continued interest in the investment limited partnership with a number of managers establishing Irish funds...

Developments during 2021, such as the EU Capital Requirements Directive updates and the new Investment Firms Directive... and Regulation will continue to be bedded in.

UCITS are currently exempted from having to produce a PRIIPs KID until 31 December 2019. However, agreement has been reached on a proposal to extend this exemption for UCITS ...

The Guidelines apply to investment firms, credit institutions that provide investment services and UCITS management companies and external Alternative Investment Fund Managers.

Walkers and MUFG Investor Services have issued a joint report on ESG trends in the European fund finance market. Spurred by legislation and investor demand, ESG considerations are focusing asset...

In the latest issue of the Irish Tax Monitor in Finance Dublin, Andrew Quinn discusses the implications for the taxation of investment funds in the post-BEPS landscape.

In this episode from our In The Spotlight 2022 webcast series, our Funds & Investment Management partner, Aaron Mulcahy gives a snapshot of where we are in the AIFMD legislative process focusing on the liquidity management tools...

Following approval from the European Parliament of the 2-year delay in the adoption of sector-specific European Sustainability Reporting Standards (ESRS) and ESRS for certain non-EU companies operating...

An AIF can currently take one of five legal forms: unit trust, investment company, common contractual fund ("CCF"), investment limited partnership ("ILP") and Irish collective asset-management vehicle ("ICAV"). Each form of AIF may have open-ended, closed-ended or limited liquidity funds. A comparison of the different structures is set out in the table below.

On 5 April 2022, the Central Bank of Ireland made further changes to its list of Pre-Approval Controlled Functions under its Fitness and Probity framework.

Arthur Cox LLP presents key regulatory developments in European financial services for May 2026, covering the final compromise texts for PSD3 and PSR, the Central Bank of Ireland's integration of crypto-asset...

In this briefing, we examine fitness and probity reforms.

The ECB's Governing Council has announced that the launch of its new real-time gross settlement system (TARGET) (the result of the TARGET2-T2S consolidation project),...

In the second episode in our video series, Cillian and Áine discuss the impact of the recently published European Commission guidance and the ESA proposals to amend SFDR...