There has been a further breakthrough in the process to reach international agreement on the BEPS 2.0 proposals, aimed at addressing the tax challenges arising from the digitalisation of the economy.
TaxThe Investment Firms Directive and Investment Firms Regulation puts in place a new prudential framework for investment firms, this article assesses the key takeaways for investment firms.
Financial RegulationThe Climate Action and Low Carbon Development (Amendment) Bill 2021 (the Bill) was published on 23 March 2021 and passed the Second Stage in the Seanad on 25 June 2021. It is expected to become law later this month, July 2021.
Climate ActionThe Protection of Employees (Fixed-Term Work) Act 2003 (the Fixed-Term Work Act) provides fixed-term, or temporary, employees with various rights and entitlements.
EmploymentA Bill aimed at modernising liquor licensing legislation in Northern Ireland has passed the final stage in the Assembly. The Bill, announced yesterday by Communities Minister Deirdre Hargey, will introduce later hours of service for pubs and hotels and remove restrictions on Easter opening hours.
Betting, Gaming & Liquor Licensing BelfastThe EU Commission has formally adopted two UK adequacy decisions, one under the GDPR and the other under the Law Enforcement Directive (LED).
TechnologyNew SCCs for the transfer of personal data to third countries, Distance Marketing, ESMA's Annual Report on its work in 2020, ESMA's list of AIFMD MoUs signed by the EU authorities , EU Taxonomy
Asset Management & Investment FundsCBI AML/ CTF guidelines, beneficial ownership of ILPs/ CCFs, CBI AIFMD Q&A, CBI UCITS Q&A, CBI Markets Update, CBI Fitness & Probity interview guide, CBI performance statement 2020 – 202, AML/CTF
Asset Management & Investment FundsWe have summarised below two Brexit related topics currently relevant in the Irish market and which we expect will continue to be an area of focus in the short-to-medium term.
BrexitAnyone who is tempted to breach competition law and expect to get away with it because of the Lockdown should think twice.
EU, Competition & ProcurementA revised version of the Central Bank's Anti-Money Laundering and Countering the Financing of Terrorism Guidelines for the Financial Sector (the Guidelines) was published on 23 June 2021.
Financial RegulationThe recent High Court case of Sweetman v An Bord Pleanála, Ireland and the Attorney General and Bord Na Mona Powergen Limited has the potential to create uncertainty relative to the use of a design envelope approach.
Environmental & Planning
