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Since the implementation of the Covid-19 restrictions the Courts Service has endeavoured to implement a number of measures to facilitate court hearings. One of the major changes has been...

The Landlord and Tenant Act governs the relationship between landlords and tenants of business premises and in particular, provides for a number of statutory reliefs for tenants, notably the right of a tenant to renew his or her lease. This article outlines the evolution of the laws governing a commercial tenant's rights of renewal and identifies the changes made by Section 47 of the 2008 Act.

Increasingly Ireland has proven to be the domicile of choice for asset managers seeking to establish investment funds to invest in Indian securities.

Socially responsible investment ("SRI") is not, or at least should not be, news to anyone.

The Companies (Accounting) Act, 2017 (the Act) was signed into law by President Michael D. Higgins on 17 May 2017 and came into operation on 9 June 2017.

A key concern for parties to cross-border litigation within the European Union (EU) has been the manner and extent to which cooperation between the EU and the United Kingdom (UK) in relation...

A new EU framework for covered bonds will come into effect in Ireland on 8 July 2022 following the entry into force of the European Union (Covered Bonds) Regulations 2021 ("Irish Covered Bonds Regulation")...

The doctrine of consolidation generally applies where a borrower has mortgaged separate properties to secure separate debts owed to the same lender.

The requirements of the Market Abuse Directive and Market Abuse (Directive 2003/6/EC) Regulations (the "MAD Regulations") apply to all shares listed on the Irish Stock Exchange (the "ISE").

On 1 October 2020 the Department of Business, Enterprise and Innovation published the "Code of Conduct between Landlords and Tenants for Commercial Rents" (the Code).

Ireland has become a destination of choice for holding companies due to its capital gains participation exemption, generous foreign tax credit system, membership of the EU...

COVID-19 has caused unprecedented levels of disruption to the Courts Service and the administration of justice in this country.

The EU Takeovers Directive (2004/25/EC) (the "Takeovers Directive") has been transposed into Irish law by the European Communities (Takeover Bids (Directive 2004/25/EC)) Regulations, 2006 (S. I. No. 255 of 2006) (the "Takeovers Regulations").

A business owner needs to be aware that the sale of a business is a complex process. It is a process that requires detailed, advanced planning and careful, ongoing management.

It has been 16 years since the first ETF came to market in Europe. Assets under management in the European ETF market reached €473.6 billion at the end of July 2016.

Earlier this month, the Central Bank published a consultation paper ("CP119") in which it seeks responses from interested stakeholders to proposed amendments to the Central Bank UCITS Regulations.

Pursuant to the new level three guidelines issued by the Committee of European Securities Regulators on 17th July, 2007, CESR has approved in principle the classification of hedge fund indices as financial indices for the purposes of the UCITS Directive subject to the satisfaction of certain criteria.

The ECJ’s recent decision in Commission v Ireland (Case C-82/10) is likely to have significant effect on the private health insurance market in Ireland.