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Legal Updates & Insights

  • publication

    VAT, Intra-Group Arrangements and Transfer Pricing Adjustments

    In the Irish Tax Review (Issue 1, 2026), Philip McQueston and Saumya Sadanand examine recent Court of Justice of the European Union decisions shaping the VAT treatment of intra-group arrangements and transfer pricing adjustments.

    Tax
  • article

    FSPO Overview of Complaints 2025: Key Takeaways for Providers

    On 25 March 2026, the Financial Services and Pensions Ombudsman (FSPO) published its Overview of Complaints for 2025 (the Overview) reporting on complaints handled in 2025. We reflect on the key trends and statistics from 2025 and the key takeaways for providers.

    Disputes
  • article

    AML reform progresses with final RTS on risk assessments and direct supervision selection

    In March 2026, the EU’s Anti-Money Laundering Authority (AMLA) published two final reports on draft regulatory technical standards (RTS).

    Financial Regulation Advisory
  • article

    U.S. Listed, Irish Companies: Q1 2026 Update

    This update sets out the key market, legal, regulatory, and tax developments during Q1 2026 that are applicable to U.S. listed, Irish companies.

    Corporate & M&A
  • article

    The new SLAPP Bill: real legislative teeth or just a SLAPP on the wrist?

    Amid rising ESG litigation globally, we examine how the EU SLAPP Directive and Ireland’s implementing SLAPP Bill could influence ESG related legal actions.

    Environmental & Planning
  • article

    VSME standards: a guide to preparing for reporting against the standards

    The publication of the Omnibus I Directive marks a significant shift in the Corporate Sustainability Reporting Directive (CSRD) framework

    ESG & Sustainability
  • article

    Scaling Up for Net Zero: What the EU’s Net Zero Industry Act means for business

    This article outlines the Net Zero Industry Act’s scope, key regulatory and procurement measures, and what businesses should keep in mind as they prepare.

    Energy & Natural Resources
  • article

    What’s the latest on amendments to the European Sustainability Reporting Standards?

    With changes to simplify the CSRD now final, this article considers the parallel revisions to the ESRS, insights from the ESAs and ECB, and what businesses can expect next.

    Corporate Advisory & Company Law
  • article

    Asset Management & Investment Funds: EU & International Developments – March 2026

    MiFID II algorithmic trading supervisory briefing, EMIR 3 clearing thresholds, ESMA reports on costs and performance of EU retail products, ESMA CfE retail investor journey, ESMA TRV risk monitor, ESMA MMF stress testing guidelines.

    Asset Management & Investment Funds
  • article

    Asset Management & Investment Funds: Irish Practice Developments – March 2026

    Deadlines, CBI fast-track AIFMD II, CBI regulatory and supervisory outlook report, CBI Discussion Paper DLT & tokenisation, CBI markets update.

    Asset Management & Investment Funds
  • publication

    Transfer Pricing WorldWatch Report 2026

    In the Financier Worldwide – Transfer Pricing WorldWatch Report 2026, Trevor Glavey joins experts from across the globe to share insights on recent Transfer Pricing trends.

    Tax
  • article

    Financial Services Regulation and Compliance - Cross Sectoral and Other February 2026

    Domestically, the CBI issued its annual supervisory outlook for 2026 as well the first access to cash report. At European level, the EBA issued an opinion on the interplay between MiCA and PSD2. Draft consultations in relation to the AMLR were published.

    Financial Regulation Advisory