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The Finance Act 2010 introduces new rules in relation to transfer pricing, most notably the requirement that a company must have transfer pricing documentation available. Gavin McGuire details the application of the rules.

The Commission of European Securities Regulators (CESR) has issued a finalised set of guidelines on risk management and the calculation of global exposure and counterparty risk for UCITS1

On 17 December 2010, the Irish Stock Exchange ('ISE') published new listing rules requiring all companies with a primary listing on the Main Securities Market of the ISE to comply with a new annex to the rules focussed on corporate governance matters (the 'ISE Annex').

The Minister for Justice, Equality and Defence has sent the proposed National Vetting Bureau Bill to the Oireachtas (Irish Parliament) Joint Committee on Justice and Defence with an expectation that legislation will be published at the end of October 2011.

A commencement order supporting the Companies (Miscellaneous Provisions) Act, 2009 (the "2009 Act") has now been signed into law, giving immediate full effect to a new procedure for corporate investment funds to relocate to Ireland from other jurisdictions or vice versa.

Certain provisions of the Central Bank Reform Act 2010, reforming the Irish financial services regulatory structure, came into effect on 1 October, 2010 following the signing of a commencement order on 28 September, 2010.

We commented on the Bill as originally published in our e-brief of 20 May 2011. Significant changes have been made in the final version of the Act. The Act remains very poorly drafted and several sections are quite ambiguous or difficult to interpret. The summary below cannot fully deal with these ambiguities, and specific advice should be taken.

Hotel operators are likely to be required to make royalty payments for TV and radio broadcasts to hotel bedrooms.

The Hunt Report states that the annual funding requirement for higher education in Ireland is €1.3 billion.

Decision of Ms. Justice Dunne of 25th July, 2011 on the interaction of the Registration of Title Act, 1964, and the Land of Conveyancing Law Reform Act, 2009

Technology transfer encompasses a broad range of activities but, in a third level education context, most typically refers to the commercialisation (whether at the instance of the educational institution concerned or in response to industry demand) of research developed within the institution.

The Central Bank's increased appetite to take enforcement action is examined by Declan Sheehan, who recently joined us from the Enforcement Division of the UK's Financial Services Authority (the 'FSA'

An update on the recent statistics published by NERA, the employment law watchdog tasked with ensuring that employers comply with their employment law obligations.

A recent ruling of the European Court of Justice (ECJ) has been widely welcomed by environmental activists and campaigners in Ireland.

There is just over a year before the controversial Temporary Agency Workers Directive ("the Directive") must be implemented into Irish law (it must be transposed by all member states by December 2011).

On 30 August 2010, the Government approved the publication of the Civil Law (Miscellaneous Provisions) Bill 2010 (the "Bill"). Amongst other amendments, the Bill provides for changes to the law relating to bankruptcy in Ireland.

Security of tenure gives third level faculty members a proprietary right to their position and prevents their removal except in extreme circumstances.