Cross-border insolvency

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This subtopic contains the following guidance on cross-border insolvency:

Cross-border litigation

  1. •

    Lexology Panoramic: Restructuring and Insolvency, a side-by-side comparison of local insights, including a general overview; types of liquidation and reorganisation processes; insolvency tests and filing requirements; directors’ and officers’ regime; stays of proceedings and moratoria; doing business during reorganisations; asset sales; creditor remedies, involvement and proving claims; security; clawback and related-party transactions; treatment of groups of companies; international cases; and recent trends

  2. •

    Lexology Panoramic: Insolvency Litigation, a side-by-side comparison of local insights, including into pre-litigation considerations; avoidance actions; claims against directors, officers and shareholders; creditor actions and strategic considerations; pre-insolvency debtor claims; other claims against creditors and debtors; cross-border considerations; remedies and enforcement; settlement and mediation; and recent trends

  3. •

    List of available cross-border insolvency and restructuring tools by country worldwide summarises the key cross-border insolvency and restructuring tools available in various countries across the world, set out in alphabetical order. Specifically it considers whether the EU Recast Insolvency Regulation 848/2015 applies, the UNCITRAL Model Law on Insolvency has been adopted, the Foreign Judgments (Reciprocal Enforcement) Act 1933 applies (in England and Wales) or any other tools

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Latest Ireland - Corporate News

Irish Corp tax receipts face added volatility over US tariffs

Law360: Ireland's corporate tax receipts in the near term may see a boost after a pharmaceutical group front-loaded exports to the US ahead of expected tariffs on imported pharmaceuticals, but the overall impact of tariffs on the year-to-year revenue haul is expected to be incredibly volatile, an Irish budget watchdog said 12 November 2025.

No share in privilege—the end of the Shareholder Rule in England and Wales

Ireland—Corporate analysis: This article, was written by A&L Goodbody LLP’s Disputes Team. On 24 July 2025, in Jardine Strategic Ltd v Oasis Investments II Master Fund Ltd No 2 [2025] UKPC 34, the Judicial Committee of the Privy Council delivered a landmark judgment abolishing the ‘Shareholder Rule’.

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The European Securities and Markets Authority (ESMA) has published its 2025 European Common Enforcement Priorities (ECEP) statement and the results of a fact-finding exercise on 2024 corporate sustainability reporting under the European Sustainability Reporting Standards (ESRS).

Directors restricted for failing to act in company's interests

Ireland—Corporate analysis: This article, was written byA&L Goodbody LLP’s Corporate Team. The High Court restricted two directors for five years for failing to act responsibly and in the interests of their company, allowing debts to accumulate without a means of discharging them.

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