ArticleCompanies Act 2014 For Funds: Should Mancos Convert To DACs?The Companies Act 2014 came into effect on 1 June 2015. The Act consolidates the existing 17 Companies Acts, which date from 1963 to 2013, into one Act.IrelandFinance and BankingMaples Group
ArticleIreland's International Tax Strategy And Budget 2018Following the announcement of the Irish Budget 2018 this week, the Maples and Calder Tax Group has prepared a commentary on Ireland's International Tax Strategy and Budget 2018. IrelandTaxMaples Group
ArticleCredit Unions – Regulatory Regime – July 2013The Credit Union and Co-operation with Overseas Regulators Act 20121 (the "Act") was enacted in December 2012.IrelandFinance and BankingMaples Group
ArticleSpecial Purpose Company Aircraft Financing StructuresCayman IslandsFinance and BankingMaples Group
ArticleIrish Real Estate Funds – Tax ChangesSignificant changes to the taxation of Irish investment funds came into effect on 1 January 2017. IrelandFinance and BankingMaples Group
ArticleFATCA – Taxing Issues For Self-Administered FundsTim Frawley and Julian Ashworth provide an overview of the law as it relates to FATCA in the Cayman Islands and the taxing issues for self-administered funds.Cayman IslandsFinance and BankingMaples Group
ArticleIrish Investment Fund Tax Registration And Filing Obligations – Are You Compliant?Irish regulated investment funds ("Investment Undertakings") benefit from Ireland’s very favourable funds tax regime. IrelandFinance and BankingMaples Group
ArticleThe Supranational Initiatives: The Hidden Agenda?Cayman IslandsFinance and BankingMaples Group
ArticleProject Finance Guide 2019: Cayman IslandsMaples and Calder, the Maples Group's law firm, has witnessed a general shift in the international project finance market from financing via standalone bank loans to financing through a combination...Cayman IslandsFinance and BankingMaples Group
ArticleFinancial Services Regulatory Enforcement Newsletter – Quarter 1Welcome to Maples and Calder's quarterly newsletter on financial services regulatory enforcement.IrelandFinance and BankingMaples Group
ArticleUK FATCA: ARR Deadline Approaching For UK Resident Non-Domiciled IndividualsIn November 2013 the governments of the Cayman Islands and the British Virgin Islands ("BVI") entered into intergovernmental agreements with the United Kingdom ("UK IGAs")...Cayman IslandsFinance and BankingMaples Group
ArticleESG In Investment FundsIn the latest episode of Billions to air on Netflix, Axe Capital's CIO Taylor Mason proposes launching an entirely new strategy emblazoned with ‘ESG' on the cover of the slide deck. IrelandFinance and BankingMaples Group
ArticleThe Use Of Cayman Islands Structures In Islamic FinanceMaples and Calder's Islamic finance team has been involved in many of the most innovative Islamic finance transactions, including the largest Sukuk issuance to date ...Cayman IslandsFinance and BankingMaples Group
ArticleInheritance Tax Changes for BVI Companies Holding UK Residential PropertyOwners of British Virgin Islands ("BVI") companies that hold UK residential property (together with other interested parties such as settlors of trusts) will have been following closely the changes made over the last three years to the taxation of UK residential property held by companies.GlobalTaxMaples Group
ArticleMaples and Calder Capital Markets UpdateThis update summarises recent developments regarding the legal and regulatory rules which impact on Irish public company equity securities issuers, their investors and professional advisers and service providers. IrelandCorporate/Commercial LawMaples Group
ArticleErosion Of Legal Professional Privilege In The UK: An Irish Law PerspectiveIn a recent judgment concerning an investigation by the UK Serious Fraud Office into alleged corruption in mining companies in Kazakhstan and Africa owned by the Eurasian Natural Resources Corporation Ltd, ...IrelandCriminal LawMaples Group
ArticleBVI Regulatory Obligations And Filing Deadlines 2016During the past year we have seen that the British Virgin Islands ("BVI") Financial Services Commission (the "Commission") has become increasingly strict with payment and filing deadline contraventions...British Virgin IslandsFinance and BankingMaples Group
ArticleThe British Virgin Islands – AIFMD One Year OnIt has been almost a year since the Alternative Investment Fund Managers Directive was due to be implemented by the member states of the European Union.British Virgin IslandsFinance and BankingMaples Group
ArticleMiFID II: ESMA Clears a Path for a Simple Form of Identified Target Market for UCITSThis update considers specifically how this may impact sponsors and distributors of UCITS. For these purposes, the focus is on UCITS other than structured UCITS (i.e. "Non-Complex UCITS"). IrelandFinance and BankingMaples Group
ArticleDisclosure Of Winning Bids In Irish Public Procurement ChallengesOn 28 March 2018, the Irish Court of Appeal gave judgment on an appeal against the High Court's refusal to order discovery of parts of a successful tender in a public procurement process ...IrelandGovernment, Public SectorMaples Group