ArticleEU Capital Markets UnionOn 18 February 2015, the EU Commission issued a consultation paper entitled "Building a Capital Markets Union".European UnionFinance and BankingDillon Eustace
ArticleInsurance Premium TaxA majority of EU Member States apply various indirect taxes or parafiscal charges to cross-border life assurance transactions.European UnionInsuranceDillon Eustace
ArticlePublication Of Guidelines On IMR Reporting ObligationsAs readers will no doubt be aware, the new investor money regime for fund service providers ("FSPs") is coming into effect on 1 July 2016.IrelandFinance and BankingDillon Eustace
ArticleSupreme Court Looks At The Requirement For Registration Of Ownership Of Charges – Ruling In ‘Tom Kavanagh & Bank Of Scotland PLC v Patrick Mclaughlin & Roseann Mclaughlin' [2015] IESC 27 (Judgment Delivered 19 March 2015)In appealing to the Supreme Court against the orders granted in the High Court, the Appellants sought to rely on a number of grounds. IrelandFinance and BankingDillon Eustace
ArticleUCITS V Update - Irish UCITS VThe regulations transposing UCITS V Directive (Directive 2014/91/EU) ("UCITS V") into Irish law have been published with effect from Monday 21 March 2016. IrelandFinance and BankingDillon Eustace
ArticleCentral Bank's Programme Of Themed Inspections For 2016On 3 February 2016, the Insurance Supervision Directorate of the Central Bank of Ireland (the "Central Bank") published its programme of themed inspections (the "Programme")...IrelandInsuranceDillon Eustace
ArticleDiscount Rate In Ireland And The UKThe Supreme Court in Russell v The Health Service Executive (Unreported, Supreme Court Determination, 1 February 2017) [2017] IESCDET 10 has refused to hear an appeal on the discount rate...IrelandLitigation, Mediation & ArbitrationDillon Eustace
ArticleC.I.M.A. Supervisory Issues And Information Circular-Third EditionThe Cayman Islands Monetary Authority ("CIMA") has issued the third edition of its Supervisory Issues and Information Circular (the "Circular").IrelandCorporate/Commercial LawDillon Eustace
ArticleICAV Legislation EnactedAs you may recall from previous circulars, Ireland has been promising for some time to introduce a new type of corporate fund structure known as the "ICAV"...IrelandFinance and BankingDillon Eustace
ArticleNew ISE NAV Submission Process Due September 2015The process for submitting NAVs to the ISE moves online from Monday 28 September 2015. It will operate through the ISE's online portal www.isedirect.ie.IrelandFinance and BankingDillon Eustace
ArticleEuropean Parliament Votes To Reject Commission's Proposed Regulatory Technical StandardsOn 14 September 2016, the European Parliament voted to reject the PRIIPs Regulatory Technical Standards (the "RTS") which were endorsed by the Commission on 30 June 2016. IrelandInsuranceDillon Eustace
ArticleTax: A Year in ReviewInternational tax took centre stage and was front page news across the world in 2013. IrelandTaxMaples Group
ArticleMiFID II: DOF Feedback Statement Third Country Firm Safe HarbourAmongst the various responses and Ministerial decisions referenced in the Department of Finance's Feedback Statement on its public consultation on MiFID II national discretions... IrelandWealth ManagementDillon Eustace
ArticleUpwards Only Rent Review UpheldThe lease was for a term of 35 years entered into on the 22nd September, 1987. IrelandReal Estate and ConstructionDillon Eustace
ArticleNew IFIA Corporate Governance Code For Fund Services ProvidersThe Irish Funds Industry Association has recently issued a voluntary Corporate Governance Code for Fund Service Providers.IrelandWealth ManagementDillon Eustace
ArticleSettlement Of Irish Securities Post BrexitThe settlement of Irish equity, ETF and bond securities through CREST, the system operated by Euroclear UK & Ireland, will no longer satisfy EU rules under the EU's CSDR post Brexit.IrelandFinance and BankingDillon Eustace
ArticleFinal Countdown To PRIIPs – New Regulatory Technical StandardsOn 30 June 2016, the European Commission adopted a Delegated Act supplementing the EU Regulation on KID for packaged retail and insurance-based investment products (the "PRIIPs Regulation").IrelandWealth ManagementDillon Eustace
ArticleUpdated ESMA Q&A On Its Guidelines On ETFs And Other UCITS IssuesThe European Securities and Markets Authority issued an updated Q&A document to give further clarity to certain aspects of its guideline document.IrelandCorporate/Commercial LawDillon Eustace
ArticleIreland Transposes Solvency II Directive Into Irish Law – European Communities (Insurance And Reinsurance) Regulations 2015The Irish Government has now transposed into Irish law the Solvency II Directive (Directive 2009/138/EC) as amended by the Omnibus II Directive (Directive 2014/51/EC) which will become effective across all EU Member States from 1 January 2016. IrelandInsuranceDillon Eustace