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.
This Precedent is a governing law clause, sometimes known as an applicable law clause or a choice of law clause. The governing law clause is...
Ireland—Material adverse change definitionGeneralThis Precedent is a definition for the term 'material adverse change' (MAC), to be included in the...
Ireland—Counterparts clauseCounterpartsA counterparts clause is a common boilerplate clause which provides that the parties to an agreement may...
Ireland—Declaration of a director’s interests in a proposed transaction or arrangement—general noticeThe directors[Insert name of company]...
If planning permission imposes restrictions on a licensed premises opening hours, once operational can the personal licence holder apply for a Temporary Events Notice (TEN) to open for longer hours than those permitted in the planning permission?To use any property for a licensable activity both
Micklefield clausesWhat is a Micklefield clause?It is common for employee share plans to provide that, on termination of employment (or when an employee is given or receives notice of termination of employment), subsisting share awards will be forfeited and subsisting share options will lapse.It is
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
Dispute Resolution analysis: The High Court has provided concise guidance as to how misrepresentation should be analysed when considering jurisdictional gateways. Under Article 5(3) of the Lugano Convention, in negligent misstatement cases, the place of the event giving rise to damage is normally
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