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In this article we cover three legal developments of importance to TMT companies and legal advisers.

While 2021 remains marked by uncertainty due to the ongoing impact of the COVID-19 pandemic, it is set to be another busy year for the Irish merger control regime.

On 9 September 2025, the Central Bank of Ireland (Central Bank) published a public consultation (CP162) setting out significant changes it proposes to make to its AIF Rulebook...

On 26 February 2026, the Minister for Culture, Communications and Sport published the Media Regulation Bill (the “Bill”), which will implement the main provisions of EU Regulation 2024/1083, the European Media Freedom Act (“EMFA”) in Ireland. EMFA puts new rules in place to protect media pluralism and independence and increase co-operation between media regulators in the EU.

Further to our update on 3 May 2017, the revised Shareholders' Rights Directive EU/2017/828 entered into force on 9 June 2017. EU Member States have until 10 June 2019 to transpose it into domestic law.

The Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 (the "2024 Act") which sets out amendments to the Companies Act 2014...

Ultimately, the Mobility Directive will facilitate group companies within the EU, to restructure when required as part of companies' life cycles.

On 11 May 2022, the European Commission published a new proposed directive to tackle the so-called debt-equity bias in taxation. The proposal includes both a new deductible equity allowance and a new interest restriction.

On 27 September 2023, the Competition (Amendment) Act 2022 (the "2022 Act") will enter into force following the recent publication of the much-anticipated commencement order regarding the 2022 Act.

The Court of Justice of the European Union has ruled on the extent of competition authorities' powers to seize business emails during antitrust investigations without prior judicial authorization. This landmark decision addresses fundamental questions about the balance between effective competition law enforcement and the protection of corporate communications under EU fundamental rights law.

Companies are increasingly focused on simplifying their corporate structures as part of efficient entity consolidation projects and / or as part of global post-acquisition integration projects.

The Competition and Consumer Protection Commission ("CCPC") has published its annual Mergers & Acquisitions Report for 2022Opens in new window (the "Report"), providing details and statistics regarding the M&A transactions examined by the CCPC in 2022.

The Omnibus I Directive, amending the Corporate Sustainability Reporting Directive (CSRD) and Corporate Sustainability Due Diligence Directive (CSDDD), was published in the Official Journal of the EU on 26 February 2026...

As 2020 drew to a close, lenders, borrowers and other finance professionals had well and truly adjusted to the "new normal" and remote working lockdown restrictions had very little noticeable...

The International Chamber of Commerce has unveiled its 2026 arbitration rules, marking the most significant procedural overhaul in years by eliminating mandatory Terms of Reference and introducing highly expedited procedures.

The Companies (Accounting) Bill 2016 was passed yesterday by the Irish legislature and is expected to be signed into law as the Companies (Accounting) Act 2017 (the "Act") in the coming days.

In the first half of 2021 ("H1 2021"), the Competition and Consumer Protection Commission (the "CCPC") received 32 merger notifications. This is a significant increase on the 18 merger notifications received in...