194 results found

Prior to the enactment of the Finance Act 2010, Irish regulated funds were required to deduct exit tax when making a payment to an investor unless the funds were in possession of a declaration by the investor to the effect that the investor is either not resident or ordinarily resident in Ireland for tax purposes (non-resident declarations or "NRDs") or is an exempt Irish investor.

The Central Bank of Ireland (the "Central Bank") published its final Guidance on Fitness and Probity Standards on 23 November 2011.

On 20 May 2026, the European Commission published a targeted consultation on the review of Regulation (“EU”) 2023/1114 on Markets in Crypto-Assets (“MiCA”).

Regulations transposing the second Shareholders' Rights Directive EU/2017/828 ("SRD II")1 into Irish law have now been published and will come into effect on 30 March 2020.

Ireland's Department of Enterprise, Trade and Employment has launched a public consultation on modernising the limited partnership framework established under the Limited Partnerships Act 1907. The consultation seeks stakeholder input on three key reforms: increasing the cap on partner numbers, introducing a whitelist of permitted activities for limited partners, and allowing capital contribution withdrawals during the partnership's lifetime.

On 24 May 2023, the European Commission published its much-anticipated Retail Investment Strategy (Strategy) which proposes significant changes to a number of European directives...

In this update, we explain the application process to establish an investment firm in Ireland under MiFID.

The Investment Funds, Companies and Miscellaneous Provisions Acts 2006 (the "2006 Act") became law on 24 December 2006.

On 10 November 2023, the Council of the EU (the "Council") published the final compromise text of the political agreement (the "Agreement") for a directive amending the Alternative...

The EWSS has replaced the Temporary Wage Subsidy Scheme (the "TWSS") with effect from 1 September 2020 and will operate until 31 March 2021.

The Autoritē des Marches ("AMF") in France has issued a detailed policy statement setting out a range of new requirements and recommendations for funds, including foreign UCITS and AIFs, which...

The growth and proliferation of generative Artificial Intelligence (AI) in recent months brings with it new risks (and opportunities) for the Financial Services (FS) sector.

Following adoption by the European Commission in July, and a three-month period of scrutiny by the European Parliament and Council, the awaited Commission Delegated Regulation ((EU) 2024/2759)...

On 5 July 2018, the Central Bank of Ireland ("Central Bank") published the twenty third edition of its "UCITS –Questions and Answers" ("UCITS Q&As").

On 4 December 2023, the European Supervisory Authorities ("ESAs") published their "Final Report on draft RTS on the review of PAI and financial product disclosures in the SFDR Delegated Regulation"...