494 results found

In a welcome move which the Irish Government had flagged in the budget, Ireland’s latest Finance Bill introduces a scheme of capital allowances (tax depreciation) on capital expenditure incurred by companies on acquiring certain specified intangible assets.

Earlier today, the European Securities and Markets Authority ("ESMA") published the awaited translations in all official EU languages of its Guidelines on funds' names using ESG or sustainability-related...

Welcome to the October 2024 edition of our Asset Management & Investment Funds Update.

As 2025 comes to a close, we take a look back at some of the key topics for Asset Management and Investment Funds during the year.

The amending ELTIF Regulation envisages that ESMA will develop regulatory technical standards (RTS) to determine matters such as the circumstances in which the life of an ELTIF...

As part of significant reforms to the UCITS and AIFMD frameworks, Directive (EU) 2024/927 (Omnibus Directive) amends both the UCITS Directive...

Figures published recently by the Irish Funds Industry Association (IFIA) show that Ireland is now home to 43% of all European hedge funds, and that the net asset value of funds domiciled within the jurisdiction is just shy of the lofty €1tn ($1.4tn).

On 19 December 2023, in a very welcome development the European Securities and Markets Authority ("ESMA") published its final report setting out the draft Regulatory Technical Standards ("RTS")...

The European Commission ("Commission") has published a public consultation and a targeted consultation relating to its review of the Sustainable Finance Disclosure Regulation ("SFDR").

It is increasingly common to find Irish assets held in a UK domiciled person's estate. This is not surprising given the close proximity between Ireland and the UK, as well as the development of Dublin ...

On 9 October 2018, HM Treasury published draft Statutory Instruments relating to UCITS and AIFs which are intended to come into effect should a no deal Brexit arise.

"It was interesting to hear panellists exchange views on the impact of higher interest rates on borrowers, particularly in terms of how bigger companies...

The European Commission has published a proposed regulatory framework for Markets in Crypto-Assets as part of its Digital Finance Strategy 2020. This FAQ addresses the background and the key proposals contained in the Proposed Framework.

On 7 May 2024, ESMA published a call for evidence on the review of the UCITS Eligible Assets Directive[1] (Call for Evidence).

As readers will recall from our article in April 2019 the Central Bank of Ireland (the "CBI") has a continued focus on fitness and probity.

As the use of technology becomes more prevalent in our day to day lives, it is no surprise that firms in the financial services sector are seeking...

There have been a number of developments over the quarter: