Access international guidance tailored for Ireland's banking and financial services practice area. This topic offers a global perspective, helping legal professionals integrate international standards and practices into their local strategies for enhanced cross-border operations.
The European Securities and Markets Authority (ESMA) has published a call for evidence (CfE) presenting a data-driven analysis of the evolution of...
Law360: Spirit Airlines is returning to bankruptcy court for a second Chapter 11 restructuring just 14 months after its previous reorganisation,...
The International Capital Market Association (ICMA) has published version 2.0 of its Bond Data Taxonomy (BDT), a standardised, machine-readable...
Law360, London: HMRC cannot retain over £18 million in a withholding tax claimed by an Irish company on debt interest from collapsed bank Lehman...
There has been ongoing debate regarding the scope of the definition of ‘ICT services’ under DORA, even in the final push towards the DORA...
Ireland—Insurance portfolio transfersScope of this Practice NoteThis Practice Note provides guidance on an insurance portfolio transfer pursuant...
The Central Bank of Ireland (CBI) has just published its Regulatory & Supervisory Outlook Report 2025.As part of the new supervisory...
Ireland—Legal opinions—uses, scope and structureLegal opinions are invariably used in cross-border financing transactions. They are usually either a...
Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
Can shares in a limited company that have not been paid-up at all be cancelled?A limited company having a share capital may not alter that share capital, except in the ways listed in section 617 of the Companies Act 2006 (CA 2006). Shares in a company cannot simply be cancelled without following an
Glossary—Latin legal termsDespite attempts in recent years to simplify the language used in legal cases, there are still a number of Latin phrases commonly used in personal injury claims. The following Latin phrases are listed in alphabetical order:Latin
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