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On 20 July 2017, a new EU Prospectus Regulation (Regulation (EU) 2017/1129) entered into force, with its provisions due to become effective on a phased basis over a two year period...

However, despite the preponderance of middle market deals, there has been a slew of transactions at the higher end of the scale. Indeed, with only half the year gone...

2017 will be the year in which the plans and promises of the Republican Party and the new US President will be put to the test, having important economic implications for Ireland and the EU.

A Section 110 company can take a deduction for interest on profit participating notes ("PPNs") provided it satisfies 4 rules...

At 138 pages, the Scheme contains 86 ‘heads' of amendment, which includes the following...

Prior to the amendments to the Investment Limited Partnerships Act, 1994 taking effect in early 2021 only six funds had been established as Investment Limited Partnerships (ILPs).

Does a business restructure or TUPE transfer have any immigration or employment permit implications? The answer is yes: where a restructure involves a TUPE transfer, liability for employing foreign nationals without valid immigration permission will transfer to the new employer, and both parties will need to address their post-transfer notification obligations under the Employment Permits Act 2024.

Last year was yet another record breaking year for the Irish funds industry and asset levels in funds domiciled in Ireland have now passed the €2.5 trillion milestone ...

On 9 June, 2020, the International Capital Market Association (ICMA) published the Sustainability-Linked Bond Principles (the Principles) (available here), ...

Ireland's foreign direct investment screening regime has completed its first full year of operation, generating significant activity across critical sectors. The 2026 Guidance introduces important procedural changes, including a shift to control-based notification triggers, while the EU's newly adopted Revised FDI Screening Regulation and proposed Industrial Accelerator Act will introduce additional layers of regulatory scrutiny for cross-border transactions.

One of the more interesting aspects of any M&A transaction is seeking to close the gap on the allocation of risk between a seller and a buyer.

The Competition and Consumer Protection Commission ("CCPC") published its first Annual Report for the period 31 October to 31 December 2015 (the "Report").

The 2014 Act also increases the timeframes for the review of mergers.

The Competition and Consumer Protection Commission received 44 merger notifications in the first half of 2026, marking a 13% increase from the previous year and signaling robust Irish transaction activity. This analysis examines the CCPC's review timelines, procedural trends, and the regulator's historic first use of its merger call-in power in the Uniphar/Touchstore transaction. With new financial thresholds taking effect in July 2026 and evolving enforcement patterns, understanding these developments is c

On 10 January 2020, the US Department of Justice ("DoJ") and the US Federal Trade Commission ("FTC") announced the publication

The adoption of a similar system in Ireland will bring merger our procedures in line with these other merger control regimes around Europe.

Notwithstanding a robust Q1 in M&A activity in Ireland, deal value and volume fell substantially over the first six months of 2020.