In December 2009, the Committee of European Securities Regulators (CESR) issued its technical advice to the EU Commission on level 2 measures relating to mergers of UCITS, master-feeder UCITS structures and cross-border notification of UCITS.

Given the recent, well publicised escalation of industrial action by public sector unions, we thought it timely to examine the law governing industrial action in Ireland.

In May this year, Taoiseach Brian Cowen (the Irish Prime Minister), announced that the Irish Government is to tax online betting and to introduce licences for overseas betting providers.

The most important thing to realise about guarantees is that when it comes to payment, the liability of the guarantor will include the unpaid principal and interest which continues to accrue at a compound rate of interest.

As part of our series of quick start guides for first time managers, we reviewed the pros and cons of some of the primary European and non-European jurisdictions for hedge fund structures

These regulations were signed into law on 25 March 2010 and are expressed to apply to decisions taken after that date.

Yesterday, 20 April 2010, the Irish Patents Office (IPO) published its new Guidelines for Dealing with Applications for Extensions of Time in respect of Trade Marks (Guidelines).

This guide provides a brief overview of the legislation and related rules and regulations which govern the operation of pensions in Ireland.

The e-stamping system went live on 1 January 2010. In a previous article, in the November 2009 edition of "Irish Tax Review", I examined the risk management aspects of the operation of the e-stamping system.

A new legal framework of compulsory collective workplace representation will be created in Ireland when the Information and Consultation Directive comes into force. The deadline for the transposition of this Directive was 23rd March 2005 but to date it has not yet been implemented in Ireland and a draft of the implementing legislation in Ireland is expected in early course.

A recent High Court decision involving a former senior executive at Ryanair highlights the importance of employers taking the time to "get it right" when it comes to drafting clauses which aim to prevent employees ...

For many years the health and beauty industries have had to comply with legal restrictions relating to claims that extol the health benefits of a particular product or cosmetic. A similar approach is now being taken to advertisements that use such terms as "green", "carbon neutral", "environmentally friendly", "eco", "renewable" and "sustainable".

Ireland is one of the leading jurisdictions of choice in the EU for the establishment of special purpose vehicles (SPVs) that are used in securitisation and structured finance transactions...

Section 79 SDCA 1999 provides full relief from stamp duty for transfers of property between bodies corporate that are associated to the required degree and subject to meeting certain other conditions.

"Redaction" is a commonplace term in the legal circuit and a fairly common practice in legal documents.