Careers

Learn more

Qualified professionals

Learn more

Trainee & intern programmes

Learn more

Offices

New York

Learn more

San Francisco

Learn more
A&L Goodbody logo

Legal Updates & Insights

  • article

    Asset Management & Investment Funds: EU & International Developments – December 2025

    SFDR 2.0, LMT RTS, SIU, IOSCO on CIS valuation, ESMA on depositary supervision, PRIIPs Q&As, CSA on MiFID II conflicts of interest, impact of AI on financial sector, AML/CFT/FS.

    Asset Management & Investment Funds
  • article

    Asset Management & Investment Funds: Irish Practice Developments – December 2025

    Deadlines, Fitness and Probity, reporting, AEOI SRS and FATCA forms, CBI markets update, AML/CFT/FS.

    Asset Management & Investment Funds
  • article

    European Commission’s Market Integration and Supervision Package – what fund managers need to know

    On 4 December 2025, the European Commission published a set of legislative proposals under its wide-ranging Market Integration and Supervision Package, as part of the implementation of its Savings and Investments Union strategy objectives.

    Asset Management & Investment Funds
  • publication

    EU case law 2025. What did I miss?

    In this article, we consider some of the key decisions of the EU Court in 2025.

    EU, Competition & Procurement
  • article

    Utility Regulator consults on Cap and Floor model for LirIC Interconnector

    The Utility Regulator has launched a consultation on its proposed approach to assessing the need for a regulated operating revenue regime, specifically a Cap and Floor model for the planned 700MW LirIC electricity interconnector between Northern Ireland and Scotland.

    Energy & Natural Resources Belfast
  • article

    Key takeaways from the Accelerating Infrastructure Report and Action Plan

    What do you need to know about the “Accelerating Infrastructure Report and Action Plan”?

    Energy & Natural Resources
  • article

    Oracle hits pause: Australian Court agrees to stay domestic proceedings in royalty dispute pending the outcome of a mutual agreement procedure with Ireland

    In doing so, the FFC overturned a decision of a lower court, the Federal Court, and ruled in favour of Oracle by granting a stay on domestic proceedings against the Australian Tax Office pending the outcome of a Mutual Agreement Procedure with Ireland.

    Tax
  • article

    Irish VAT groups - Revenue announces changes to VAT grouping rules

    On 19 November, the Irish Revenue Commissioners (Revenue) published new guidance on the “Territorial Scope of VAT groups”. Read more.

    Tax
  • article

    Revised Fitness and Probity Guidance published

    The Central Bank of Ireland has published Guidance on the Standards of Fitness and Probity following its April 2025 consultation.

    Financial Regulation Advisory
  • article

    Auto-Enrolment (AE) – latest developments impact employers intent on avoiding AE

    The introduction of the State’s automatic retirement savings system called “MyFutureFund” has gained a lot of media coverage over the last week

    Pensions & Incentives
  • article

    Charpentier -v- Verizon Ireland Limited: High Court judgment clarifies European Works Council Rights

    The Irish High Court has issued the first-ever judgment to consider the law relating to the operation of European Works Councils (EWCs) in Ireland. In this briefing, we take a look at the judgment and its implications for the future of EWCs.

    Employment
  • article

    European Commission’s SFDR 2.0 proposal introduces key changes for investment funds

    Since March 2021, the Sustainable Finance Disclosure Regulation (SFDR) (Regulation 2019/2088) has served as the EU’s transparency regime for sustainability disclosures by financial market participants and financial advisers.

    Asset Management & Investment Funds