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In 2004 the Irish Government introduced a participation exemption regime in respect of the disposal of subsidiaries. Since then Irish tax law applicable to holding companies of a trading group has been expanded and developed to make Ireland a very attractive location for establishing holding companies.

The High Court has found that the National Asset Management Agency is subject to the European Communities (Access to Environmental Information) Regulations 2007.

Chairman of our Corporate Team, Paul Egan, gives an overview of the changes of which Irish companies should be aware on the commencement of the Irish Companies Act 2014.

In May 2016, a six-year legal tussle between Google and Oracle entered its final phase when the US District Court for Northern California ruled that Google's use of 37 Oracle Java APIs...

On 24 February last, the Supreme Court dismissed the appeal brought by Mary Stokes against CBS High School Clonmel ("the School").

Why are some charities liable to payment of rates, while others are not? What determines liability? Has anything changed?

As part of its response to the financial and banking crisis, the Central Bank of Ireland (the Central Bank), in September 2011, published new Standards of Fitness and Probity (the Standards) for persons who carry out certain functions in all regulated financial service providers (RFSPs), except for credit unions.

The Regulation of Lobbying Act 2015 was recently signed into law and Ireland's first Register of Lobbying was launched online on 30 April, 2015.

Following the acquisition of a loan portfolio from Irish Bank Resolution Corporation Limited, Mars Capital Ireland Limited sought an order substituting it as plaintiff in lieu of IBRC, in the proceedings against the defendants.

On 21 January 2019, the French data protection authority (the "CNIL") fined Google LLC ("Google") €50 million under GDPR.

Contractual obligations such as you "shall" or "will" do something are absolute with the result that a failure to satisfy the obligation is a breach of contract.

The Companies Act 1963 and the many amendments, other acts and orders which govern company law in Ireland will shortly make way for an all-encompassing new company law regime.

The area of individuals' rights under the GDPR is somewhat of a minefield, both for businesses and the individuals themselves.

EU Regulation 2017/1129 (the Prospectus Regulation) came into force in July 2017. It relates to the publication of prospectuses when either an offer of securities is made to the public or securities...

On 3 July 2013, the Minister for Public Expenditure and Reform, Brendan Howlin TD, published the Protected Disclosure Bill 2013 which he referred to as "Ireland’s legal framework for combating corruption".

The Department of Public Expenditure and Reform has recently published a Model Publication Scheme and accompanying Guidance document.

The Supreme Court has held that a floating charge, crystallised by notice, prior to the commencement of a winding up, ranks ahead of preferential creditors.