The way in which taxes arising on the exercise of employee share options are collected is due to change from 1 January 2024. The Irish government’s Finance Bill was published on 19 October 2023 and contains a previously unannounced change which will bring share options within employer payroll withholding obligations under the Pay As You Earn (PAYE) system for the first time.
EmploymentWithin the energy sector, the term ‘over install’ refers to the practice of installing more energy generation capacity than is currently needed to meet the immediate demand for electricity. Although over installation can lead to higher upfront costs, it can provide businesses with energy security and help meet renewable policy targets. Read more here.
BelfastESG & Sustainability Lead, Jill Shaw looks at a number of updates of relevance to those companies that fall within scope of the sustainability reporting obligations under the Corporate Sustainability Reporting Directive.
ESG & SustainabilityThe Sick Leave Act 2022 (the Act) has been in force since 1 January 2023 and provides employees in Ireland with a right to statutory sick pay (SSP) for the first time. Read more here.
EmploymentPartners Sheena Doggett and Laura Kennedy with Orla Fenton, solicitor, provide an overview of the private equity landscape.
Corporate & M&AOn 29 September 2023, the European Supervisory Authorities published their joint response to the European Commission’s Call for Advice on digital operational resilience for the financial sector in order to specify further criteria for critical ICT third party service providers and determine oversight fees levied on such providers.
DORASee the latest edition of the International Comparative Legal Guide - Patents 2024 published by Global Legal Group.
TechnologyAs a measure to enhance the overall digital operational resilience of the EU financial sector, Regulation (EU) 2022/2554 on digital operational resilience for the financial sector (DORA) entered into force on 16 January 2023 and will apply to in-scope financial services entities from 17 January 2025.
DORAIn recognition of Dyslexia Awareness week, we highlight how dyslexia may cause difficulties for employees and what steps employers can take to create a supporting environment for those employees. Read more here.
BelfastIt's on everyone's lips, but what does it really mean and why should we be listening? We explain what ESG is and why the more recent focus. Read more here.
BelfastThe chapter covers a wide range of topics and case studies, including market volatility, sanctions, rising costs and green aviation.
Aviation & Transport FinanceThe Irish chapter discusses regulatory, licensing and operating requirements, along with current sector trends and Irish regulatory developments.
Aviation & Transport Finance
