258 results found

Section 246 of the Taxes Consolidation Act, 1997 requires the deduction of income tax at the standard rate from annual (yearly) interest paid by (i) companies ...

The Government of the Cayman Islands has issued a statement confirming its continuing implementation of measures to ensure that the CIMA will have in place the required intergovernmental agreements on time.

On October 26, 2017, following consultation with European authorities, and in response to concerns that investors could lose access to valuable research, the U.S. Securities and Exchange Commission...

The Central Bank of Ireland (the "Central Bank") recently published its response to the Law Reform Commission's Issues Paper on "Regulatory Enforcement and Corporate Offences".

The Industrial Relations (Amendment) Bill 2015 which was published on 14 May 2015 will, when enacted, provide for a system of registered employment agreements ("REAs") and sectoral employment orders.

As envisaged during its consultation on the implementation of the Alternative Investment Fund Managers Directive, the Central Bank of Ireland has issued a detailed discussion paper seeking industry comment on the possibility of allowing Irish domiciled non-UCITS funds engage in direct loan origination.

The Central Bank of Ireland has issued a detailed discussion paper seeking industry comment on the possibility of allowing Irish domiciled non-UCITS funds engage in direct loan origination.

On 18 January 2017, the Central Bank of Ireland (the "Central Bank") published a Press Release concerning a Prohibition Notice it issued to an individual under its Fitness and Probity regime...

The Irish regulations implementing the EU Alternative Investment Fund Managers Directive have been published today.

On 18 November 2015, the Central Bank of Ireland ("Central Bank") published its report on Anti-Money Laundering/Countering the Financing of Terrorism and Financial Sanctions Compliance in the Irish Funds Sector.

In a judgment delivered on 15 May 2015, the Supreme Court has brought some clarity to the interaction between the Code of Conduct on Mortgage Arrears ("the Code")...

As readers will be aware from previous briefings, in March of last year the Central Bank published the Central Bank (Supervision and Enforcement) Act 2013 (Section 48(1)) (Investment Firms)...

It is anticipated that a number of significant non-performing loan (NPL) portfolios will be divested by banks operating in the Irish market over the coming year.

In Camiveo Limited v Dunnes Stores, the Supreme Court, confirming earlier judicial precedent, held that notwithstanding the obligation of first registration...

As readers may be aware, in 2015 Ireland introduced a new type of corporate fund structure known as an "ICAV" (Irish Collective Asset-management Vehicle), available as either a UCITS or as an AIF.

On 18 November 2015, the Central Bank of Ireland ("Central Bank") published its report on Anti-Money Laundering/Countering the Financing of Terrorism and Financial Sanctions Compliance...