On 10 February 2014, the Department of Finance published Investment Funds Sectoral AML Guidelines.

As the global vaccination program continues to be rolled-out, people have regained confidence in flying and are keen to travel.

In light of the global COVID-19 pandemic, there are a variety of issues that asset management companies and investment funds should be actively considering.

In March 2018, the European Commission ("Commission") proposed amendments to both the UCITS and AIFM Directives ...

Use the table below to evaluate whether a fund is an AIF.

Further to the Irish Minister of Finance’s announcement in December 2012 that legislation would be introduced to Ireland to provide for Real Estate Investment Trusts, the Finance Bill 2013, which contains the provisions implementing the tax regime for REITs, was passed on 14 March 2013.

In terms of key trends for Irish funds in 2022, we expect to see continued interest in the investment limited partnership with a number of managers establishing Irish funds...

Developments during 2021, such as the EU Capital Requirements Directive updates and the new Investment Firms Directive... and Regulation will continue to be bedded in.

UCITS are currently exempted from having to produce a PRIIPs KID until 31 December 2019. However, agreement has been reached on a proposal to extend this exemption for UCITS ...

The Guidelines apply to investment firms, credit institutions that provide investment services and UCITS management companies and external Alternative Investment Fund Managers.

In the latest issue of Finance Dublin, Partner and head of Tax, Andrew Quinn, discusses the G7 and OECD proposed global minimum tax and its impact on Ireland's 12.5% corporation tax rate.

The past year was a busy year in terms of financial regulation, with the transposition of the UCITS IV Directive into national law, the final adoption of the Alternative Investment Fund Managers Directive ("AIFMD") and the introduction of a new Corporate Governance Code for the Irish Funds Industry, to name just a few developments.

Ireland Update: Following enhanced scrutiny by the Central Bank in respect of investment by UCITS in CFDs, CLOs, CoCos and binary options

Cormac Commins, Partner in our Asset Management and Investment Funds Group, has authored an article for Finance Dublin looking at the past 16 years of ETFs in Europe, how the environment for ETFs has evolved and what can be done to increase flows into European ETFs.

The latest edition of our Funds Update – Ireland, a quarterly summary of Irish legal, regulatory, tax and listing developments in recent months.

Arthur Cox LLP presents key regulatory developments in European financial services for May 2026, covering the final compromise texts for PSD3 and PSR, the Central Bank of Ireland's integration of crypto-asset...

Andrew Quinn, William Fogarty and Lynn Cramer recently wrote an article for Bloomberg Tax where they looked at the measures in the Irish Finance Act which impact international investment and securitisation structures located in Ireland.

The ECB's Governing Council has announced that the launch of its new real-time gross settlement system (TARGET) (the result of the TARGET2-T2S consolidation project),...

New Central Bank Regulations governing dealings between regulated entities and SMEs were signed on 17 December 2015.

On 1 December 2021, the Central Bank published cross-industry operational resilience guidelines (the Guidelines) for regulated financial service providers (RFSPs).