In the thirteenth edition of The Corporate Governance Review, Corporate partner Paul White and knowledge lawyer Michelle McLoughlin provide an insight into the corporate governance regime in Ireland.
Corporate Governance & Compliance1 June 2023 marks a significant step forward for patent protection and enforcement in Europe with the commencement of a new unified European patent system comprising:
Technology Regulation and InvestigationsOn 22 May 2023, the Council of the European Union (Council) updated Directive 2006/42/EC (2006 Machinery Directive) by adopting the new legislation to the regulation on construction machinery (Construction Machinery Regulation) proposed by the European Parliament.
ConstructionThe European Parliament is set to vote on a new draft of the Artificial Intelligence Act (the AI Act).
TechnologyOn 10 May 2023, the General Court of the Court of Justice of the European Union (Court) published its judgment in the joint decisions of Cases T-34/21 Ryanair v Commission and T-87/21 Condor Flugdienst v Commission (Lufthansa; COVID-19).
EU, Competition & ProcurementCross-border conversions and divisions of Irish limited liability companies now possible. In a radical change to Irish and EU company law, it is now possible for all Irish limited liability companies to migrate to other European Economic Area (EEA) countries while retaining their legal personality, and also to be divided into two or more companies across different EEA countries.
Corporate & M&AEU retail investment package (UCITS, AIFMD, PRIIPs), undue costs (UCITS, AIFMD updates), asset valuations, draft MoU with the UK on financial services, AIFMD Q&A, ETFs, SFDR Q&A, PRIIPs Q&A, ELTIFs, MiFID II and MIFIR, AML/CFT/Sanctions.
Asset Management & Investment FundsCBI speech on preventing financial crime, CBI speech on developing macroprudential regulation for Funds, speech by Minister for Finance, Michael McGrath, ETFs.
Asset Management & Investment FundsThe principle of equal pay for equal work has been around a long time, but lack of pay transparency has been identified by the European Commission as one of the key obstacles to its enforcement. Read more here.
EmploymentStephen Carson, partner, shares his insights with ETF Express on: HSBC Asset Management has announced the name changes of four HSBC Fixed Income index funds as it prepares to launch new ETF share classes, designed to provide investors with access to both listed and unlisted share classes through a single fund.
Asset Management & Investment Funds
Multinational organisations with operations in Ireland are increasingly seeking greater certainty as regards matters of double taxation and the transfer pricing arrangements underpinning their cross-border arrangements. One avenue through which taxpayers can seek greater certainty is Advanced Pricing Agreements (or ‘APA’s).
Tax Disputes & Enquiries
International double taxation may arise where two countries seek to tax the same transactions or activities and whilst double taxation agreements may, in principle, resolve these issues, double taxation may not be fully eliminated where two jurisdictions disagree on the basis for taxation.
Tax Disputes & Enquiries
