These are Precedent costs and expenses clauses for use in corporate or commercial business-to-business contracts. The costs and expenses clause is categorised as one of the boilerplate clauses of an agreement. It sets out how any costs and expenses incurred in preparing, entering into and performing an agreement are to be borne by the parties. These Precedent clauses are for use in corporate or commercial contracts. The default position is that each party must bear its own costs and expenses. If the intention is that each party is to bear its own costs and expenses in relation to preparing, entering into and performing an agreement, it is not therefore necessary to expressly state this in the agreement. However, it is common practice to include a clause to that effect anyway, for the avoidance of doubt. There may be circumstances, however, where a party does not wish to bear its own costs and expenses. This will be a matter for commercial negotiation and a clause setting out how they are to be allocated

Counterparts A counterparts clause is a common boilerplate clause which provides that the parties to an agreement may execute separate copies of it, rather than all parties having to sign the same copy of the agreement. It is common practice to sign an agreement in counterparts although there is no statutory basis for it in Ireland. This mechanism can be particularly useful where there are a large number of parties or where the parties are located in different regions or countries and are unable to hold a physical completion meeting. If an agreement does not contain a counterparts clause, it may not prevent the execution of a counterpart document. However, using a counterparts clause is advisable for certainty and to prevent any argument that the agreement is not binding because it has not been properly executed. The difference between the original counterparts and original duplicates should also be noted. If all the parties sign a number of copies of the agreement, each copy is an original duplicate rather than a counterpart and the counterparts clause will

Scope of this Practice Note: This Practice Note sets out and examines the primary court applications which will be of most relevance to practitioners looking at court remedies available under Companies Act 2014 (Ireland) (CA 2014 (IRL)). It canvasses various contexts and situations, the most relevant and common applications brought and the requirements for each in terms of statutory and evidential requirements. It also discusses typical tactics and strategies deployed both within and adjacent to those applications to improve a party’s position, be it the applicant or respondent. This Practice Note is not intended to be comprehensive, nor does it examine the necessary requirements for every potential procedure which is listed and advice should be sought from appropriate legal professionals where appropriate. It is intentionally selective in terms of the categories of applications reviewed. This Practice Note does not address matters pertaining to tax, nor does it cover alternative dispute resolution procedures. It also does not specifically cover applications made to court under prior Companies

Law360: Ireland's High Court was correct in ruling that a syndicate of taxpayers bought the rights to dividends from a British Virgin Islands (BVI) company for the sole purpose of claiming a loss that could offset income tax liabilities, the Irish Court of Appeal ruled in a dismissal.

This Practice Note aims to provide an understanding of the practical issues to consider when dealing with cross-border litigation in Ireland. This Practice Note considers applicable law and jurisdictional issues within the confines of the legal framework of the EU. It also considers the landscape post-Brexit and the impact this has had on cross border disputes. This Practice Note aims to provide an understanding of the practical issues to consider when dealing with cross-border litigation in Ireland. This Practice Note considers applicable law and jurisdictional issues within the confines of the legal framework of the EU. It also considers the landscape post-Brexit and the impact this has had on cross border disputes. Where there is a cross-border element to a claim, such as where there are parties from different countries or where some of the events relevant to the dispute have taken place in a different country/countries, there are three key questions for parties and their lawyers: • jurisdiction—in which country should the claim be commenced? • applicable law—which country’s laws will be applied

Overview of key Irish restructuring processes The Companies Act 2014 (Ireland) (CA 2014 (IRL)) provides for three principal formal restructuring processes: • Examinership (CA 2014 (IRL), Pt 10) • the Small Companies Administrative Rescue Process (SCARP) (CA 2014 (IRL), Pt 10A), and • Schemes of arrangement (CA 2014 (IRL), Pt 9) This Practice Note gives only brief treatment to SCARP, which has not been, and is unlikely to be, relevant in a cross-border context. For guidance on SCARP, see Practice Note: Ireland—Small companies administrative rescue process (SCARP). This Practice Note does not discuss the UN Commission on International Trade Law (UNCITRAL) Model Law on cross-border Insolvency as it has not been implemented by Ireland. For guidance on the UNCITRAL Model Law on cross-border insolvency, see: UNCITRAL Model Laws—overview. For guidance on EU level rules relating to restructuring and insolvency, see: Restructuring and insolvency (EU Law)—overview. Examinership Examinership is a process available to debtors who are either unable, or likely to become unable to pay their debts as they fall due. It is a debtor-in-possession

This Precedent currency exchange risk clause provides contractual mechanisms to manage the risks of currency fluctuation in business-to-business agreements. This Precedent allows parties to choose or change the currency of the Agreement, allocate or share the risk of currency fluctuation and to provide for the possibility of a country changing its currency. In managing this risk, it allows parties to mitigate the impact on them of issues arising from currency fluctuations. Purpose of currency fluctuation clauses Parties to a contract may be negatively or positively affected by the fluctuation in currency exchange rates. This may be a consideration in contracts with an international element and, in particular: • where parties are based in different jurisdictions with different currencies • where parties are based in the same jurisdiction but their suppliers or customers are based in jurisdictions with different currencies • where parties are based in different jurisdictions with the same currency but there is a risk that the currency of one of those jurisdictions may change during the life of the contract In any of these circumstances

The Data Protection Commission (DPC) announced on 10 July 2025 a new inquiry into TikTok Technology Limited's transfers of European Economic Area users' personal data to Chinese servers. The investigation follows TikTok's April 2025 admission that some EEA user data was stored on Chinese servers, contradicting evidence provided during a previous DPC inquiry. The new investigation will examine compliance with GDPR provisions on accountability, transparency, cooperation with supervisory authorities, and third-country data transfers under Chapter V.

Ireland-Commercial analysis: Gerard Kelly, partner, and Gearoid Carey, partner, at Mason Hayes & Curran examine the decision in Keane v Central Statistics Office [2023] IECC 7 and its impact on the viability personal injuries claims as a means of remedying non-material damage suffered as a result of data rights infringements.

This Precedent Data breach assessment and action plan can be used by your data protection officer (DPO) or head of compliance to assess and manage an actual or suspected personal data breach. There is a separate form for staff to notify your DPO or head of compliance of actual or suspected personal data breaches (see Precedent: Ireland—Data breach report form—internal) and also a register to record and monitor breaches (see Precedent: Ireland—Data breach register). These and other data breach precedents are intended to ensure you capture the information required by the EU General Data Protection Regulation (EU GDPR), notify the Information Commission’s Office (DPC) and/or affected data subjects where required by the EU GDPR and comply with guidance from the DPC. This Precedent reflects compulsory notification requirements in both the EU GDPR and DPC guidance. On discovering a data breach, the first thing you should do is assemble a data breach team, comprising the various people within your organisation who are best placed to respond to the breach, eg DPO (if you have

This Precedent Data breach monitoring record helps you monitor data breaches over a period of time. The main source of information is your data breach register—this monitoring record therefore dovetails with Precedent: Ireland—Data breach register. It is generally recommended that data breach records are reviewed for a rolling 12-month period and reviews are conducted on a regular basis (eg quarterly) depending on the size of the organisation and the volume and sensitivity of data held. For more guidance on managing data breaches, see Precedents: Ireland—Data breach—panic sheet and Ireland—Personal data breach plan. For more guidance, see Flowchart: Ireland—Personal data breach management—workflow. 1 General information Date of monitoring review [insert date] Person conducting monitoring review [insert name and job title] 2 Volume of data breaches identified and reported Review your data breach register for the past 12 months and complete the information below. Category Over the last 12 months Suspected data security breaches [insert number of suspected data security breaches] Actual data security

Please click for an Excel version of this register. The Data breach register (also known as a data breach log) reflects reporting and recording requirements under Regulation (EU) 2016/679, the EU General Data Protection Regulation (EU GDPR). It can be used to help you record, manage and monitor data breaches. It will ensure you capture the information you are required to record under the EU GDPR as well as the information you will need to notify a data breach to the Data Protection Commission (DPC) and/or affected data subjects. This register has been prepared in Excel and it therefore cannot be downloaded to Word. See also Precedent: Ireland—Personal data breach plan. Requirement to keep a record You must document any personal data breaches—record the facts relating to each personal data breach, its effects and the remedial action taken. Notifying the DPC You must