ArticleFATCA Guidance Notes IssuedThe Cayman Islands Tax Information Authority issued the first official version of the Cayman Islands FATCA Guidance Notes on 22 July 2014.Cayman IslandsWealth ManagementMaples Group
ArticleWhat Alternative Asset Managers Need To Know About Financial Statement PreparationWhether it is capitalising on opportunities, mitigating risks associated with volatile markets, shedding light on ESG, or keeping on top of ever evolving regulation and compliance obligations...Cayman IslandsWealth ManagementMaples Group
ArticleEU Cross-Border Fund Distribution Rules – Are You Ready?New EU Directive EU/ 2019/1160 regarding the cross-border distribution of collective investment undertakings and Regulation EU/ 2019/1156 on facilitating cross-border distribution...European UnionFinance and BankingMaples Group
ArticleFunds & Investment Management Update - Ireland And Luxembourg - Q4 2021On 1 October 2021, the Central Bank of Ireland ("Central Bank") published the 34th edition of its UCITS Q&A which include new Q&As on the implementation of the European Securities...European UnionFinance and BankingMaples Group
ArticleUCITS V Update - Level 2 EmergesThe European Commission formally published a draft Level 2 Regulation in respect of UCITS V on 18 December 2015. This comes after the unofficial version has been in circulation for several months. European UnionFinance and BankingMaples Group
ArticleInnovative Construction - Building For A Sustainable FutureOur Dublin Real Estate & Construction team had the pleasure of contributing to the Women In Construction Special Edition of the Construction Industry Magazine.European UnionReal Estate and ConstructionMaples Group
ArticleThe CLOser - September 2017The Maples Global CLO Team provides Cayman Islands and Irish legal advice and CLO issuer / co-issuer and fiduciary services in the Cayman Islands, Delaware, Dublin, London and the Netherlands. GlobalFinance and BankingMaples Group
ArticleRussia / Ukraine: Cayman Islands And BVI Sanctions UpdateSanctions Orders are extended by Statutory Instrument to the British Overseas Territories, including the Cayman Islands and the British Virgin Islands (the "BVI")...GlobalInternational LawMaples Group
PodcastThe Regulatory 15/15: BONUS EPISODE - Failure Of Silicon Valley Bank. Background, Issues And Next Steps. (Podcast)Check out the Maples Group 15/15 regulatory podcast! In-depth update on the latest Cayman Islands regulatory developments in a more accessible, engaging format.Hong KongFinance and BankingMaples Group
ArticleIncreased Merger Thresholds From 1 January 2019It is expected that turnover thresholds which determine whether mergers and acquisitions are required to be notified to the Competition and Consumer Protection Commission in Ireland ("CCPC") will increase in line with the table below with effect from 1 January 2019.IrelandCorporate/Commercial LawMaples Group
ArticleMajor Changes To Filing Obligations For Unlimited CompaniesThe Companies (Accounting) Bill 2016 (the "Bill") which is due to be enacted early in 2017 makes some significant changes regarding filing obligations for certain unlimited companies utilised...IrelandCorporate/Commercial LawMaples Group
ArticleEmployment Law Series | The Protected Disclosure (Amendment) Act 2022We are pleased to share the fourth instalment in our 2022 Employment Law Series featuring short and informative webcasts where Karen Killalea, Partner and head of our Employment team, and Associate, Ciara Ní Longaigh...IrelandEmployment and HRMaples Group
ArticleUnfair Dismissals – Recent Case Law Developments And Fair ProceduresWe are pleased to share the third instalment in our 2022 Employment Law Series.IrelandEmployment and HRMaples Group
ArticleYear-End Deadline For Regulated Entities' Whistleblowing ProceduresThe Protected Disclosures (Amendment) Act 2022 ("2022 Act") comes into effect on 1 January 2023. The changes it makes to the Protected Disclosures Act 2014 are outlined in our previous client update.IrelandEmployment and HRMaples Group
ArticleCentral Bank UCITS Regulations – CP161 Final PositionThe enhancements are the result of an extensive and collaborative industry consultation which closed in November 2025 and follow on from the publication of the European Union (Undertakings for Collective Investment in Transferable Securities) (Amendment) Regulations 2026 to implement the Amending Directive, which came into effect on 1 May 2026.IrelandFinance and BankingMaples Group
ArticleGross Negligence Interpreted And AppliedIn a decision helpful to both special purpose vehicles (SPVs) and service providers utilising SPVs, the Irish Supreme Court has given effect to a gross negligence carve-out to a general (and standard-form) limitation of liability clause (Clause) in an Irish-law commercial licence. IrelandFinance and BankingMaples Group
ArticleHigh Court Approves Administrative Sanctions Regime Against Former OfficerThe High Court on 4 January 2016 refused a judicial review of the administrative sanctions procedure commenced by the CBI against Michael P Fingleton, a former director and chief executive of the Irish Nationwide Building Society.IrelandFinance and BankingMaples Group
ArticleIrish Budget 2013: Financial Services and Investment FundsIImportant measures for international investors in Ireland and investment managers with Irish investment funds and SPVsIrelandFinance and BankingMaples Group
ArticleLegal Entity Identifiers Requirement For EMIRFollowing the implementation of The European Markets Infrastructure Regulation all counterparties to a derivative contract must report details of any derivative contract to a registered or recognised trade repository. IrelandFinance and BankingMaples Group
ArticleNew UCITS Rules: Central Bank Factors A Brexit Hedge Into Its CP86 Location RuleThe Second Amending Central Bank UCITS Regulations have been just been published (dated 27 July 2017).IrelandFinance and BankingMaples Group