This document summarizes commercial litigation procedures in Ireland. It discusses key considerations for parties bringing claims such as applicable limitation periods and jurisdiction. It also outlines interim relief options, pre-action conduct requirements, and alternatives to litigation such as mediation. Class actions and third-party litigation funding are not common in Ireland, though representative actions and test cases can achieve similar outcomes. The courts generally apply Irish common law and recognize choice of foreign governing law in contracts.
Getting The Deal Through: Complex Commercial Litigation 2019Matheson Law Firm
Partners Michael Byrne, Maria Kennedy, Karen Reynolds and Claire McLoughlin co-author the Ireland chapter for the 2019 edition of Getting The Deal Through: Complex Commercial Litigation.
- The document summarizes recent tax law developments in the European Union. Key points include:
- EU Member States agreed on rules to tackle "hybrid mismatches" between tax structures of EU and non-EU countries. This will impact many existing corporate structures.
- The Netherlands Supreme Court referred preliminary questions to the EU Court of Justice regarding whether denying refunds of dividend withholding tax to non-resident investment funds discriminates against them compared to Dutch funds.
- The EU Court of Justice ruled that a non-resident individual receiving 60% of income in the Netherlands should be allowed to deduct losses from a property in their country of residence, Spain, from their Dutch taxable income.
This document summarizes the Dutch tax ruling practice and relevant decrees. It discusses subjects that can be covered by Dutch tax rulings such as the participation exemption and questions about permanent establishments. The legal basis for the tax ruling practice are decrees published by the Dutch Tax Administration. One such decree outlines the procedure for handling requests for advance pricing agreements regarding transfer prices applied in cross-border transactions. It establishes an organization for reviewing requests and the possibility of unilateral, bilateral or multilateral agreements.
Getting The Deal Through: Insurance Litigation 2018Matheson Law Firm
Sharon Daly, Head of the Commercial Litigation Insurance team and April McClements, Partner in the Insurance and Dispute Resolution team co-author the Ireland chapter for Getting The Deal Through: Insurance Litigation 2018.
The regulatory process for online gambling in Germany has been complicated since 2006. Schleswig-Holstein passed its own legislation in 2011, awarding licenses to operators, but a new government plans to return to the Interstate Treaty signed by other states. The Treaty has been criticized by the EU as incompatible with EU law. Legal challenges have stalled implementation of the Treaty. The future of regulation in Germany remains uncertain as multiple conflicting frameworks exist simultaneously.
This presentation by Francisco Enrique GONZALEZ-DIAZ, Partner, Cleary Gottlieb Steen & Hamilton, was made during the discussion “Treatment of legally privileged information in competition proceedings” held at the 128th meeting of the OECD Working Party No. 3 on Co-operation and Enforcement on 26 November 2018. More papers and presentations on the topic can be found out at oe.cd/tlp.
Getting The Deal Through: Complex Commercial Litigation 2019Matheson Law Firm
Partners Michael Byrne, Maria Kennedy, Karen Reynolds and Claire McLoughlin co-author the Ireland chapter for the 2019 edition of Getting The Deal Through: Complex Commercial Litigation.
- The document summarizes recent tax law developments in the European Union. Key points include:
- EU Member States agreed on rules to tackle "hybrid mismatches" between tax structures of EU and non-EU countries. This will impact many existing corporate structures.
- The Netherlands Supreme Court referred preliminary questions to the EU Court of Justice regarding whether denying refunds of dividend withholding tax to non-resident investment funds discriminates against them compared to Dutch funds.
- The EU Court of Justice ruled that a non-resident individual receiving 60% of income in the Netherlands should be allowed to deduct losses from a property in their country of residence, Spain, from their Dutch taxable income.
This document summarizes the Dutch tax ruling practice and relevant decrees. It discusses subjects that can be covered by Dutch tax rulings such as the participation exemption and questions about permanent establishments. The legal basis for the tax ruling practice are decrees published by the Dutch Tax Administration. One such decree outlines the procedure for handling requests for advance pricing agreements regarding transfer prices applied in cross-border transactions. It establishes an organization for reviewing requests and the possibility of unilateral, bilateral or multilateral agreements.
Getting The Deal Through: Insurance Litigation 2018Matheson Law Firm
Sharon Daly, Head of the Commercial Litigation Insurance team and April McClements, Partner in the Insurance and Dispute Resolution team co-author the Ireland chapter for Getting The Deal Through: Insurance Litigation 2018.
The regulatory process for online gambling in Germany has been complicated since 2006. Schleswig-Holstein passed its own legislation in 2011, awarding licenses to operators, but a new government plans to return to the Interstate Treaty signed by other states. The Treaty has been criticized by the EU as incompatible with EU law. Legal challenges have stalled implementation of the Treaty. The future of regulation in Germany remains uncertain as multiple conflicting frameworks exist simultaneously.
This presentation by Francisco Enrique GONZALEZ-DIAZ, Partner, Cleary Gottlieb Steen & Hamilton, was made during the discussion “Treatment of legally privileged information in competition proceedings” held at the 128th meeting of the OECD Working Party No. 3 on Co-operation and Enforcement on 26 November 2018. More papers and presentations on the topic can be found out at oe.cd/tlp.
This presentation by Renato NAZZINI, Professor of Law & Director of Research in Construction Law, King's College London, was made during the discussion “Treatment of legally privileged information in competition proceedings” held at the 128th meeting of the OECD Working Party No. 3 on Co-operation and Enforcement on 26 November 2018. More papers and presentations on the topic can be found out at oe.cd/tlp.
1) The government of Schleswig-Holstein submitted a draft act to repeal its gaming act and adopt an interstate treaty on gambling to the European Commission for review.
2) The EC has three months to review the provisions and can object or begin infringement proceedings if it contravenes EU law.
3) A British betting operator filed a complaint with the EC regarding recently adopted gambling legislation in Cyprus that could restrict betting exchanges, claiming it discriminates and breaches EU law. The complaint could take years to resolve.
This presentation by Wouter WILS, Hearing officer at the European Commission and Visiting Professor, King’s College London, was made during the discussion “Treatment of legally privileged information in competition proceedings” held at the 128th meeting of the OECD Working Party No. 3 on Co-operation and Enforcement on 26 November 2018. More papers and presentations on the topic can be found out at oe.cd/tlp.
The document discusses sources of law in Denmark. It notes that legislation is the most important source of law and outlines Denmark's constitutional framework. It describes the legislative process and notes that statutes apply to all. Regulations and executive orders are also discussed. Other sources of law mentioned include case law, customs, legal literature, and international treaties. The Danish court system is outlined, including the district courts, high court, supreme court, and specialized courts. Civil procedure and alternatives to litigation such as arbitration and mediation are also summarized.
1) This document discusses various legal issues related to distribution agreements and intermediaries under Swiss and European law.
2) It addresses questions around contract termination, competition law, choice of law, and consumer protection as they relate to distribution structures.
3) Key points include that protection clauses for commercial agents are now considered mandatory under EU law, limiting choice of law, and that indemnities for new customers upon contract termination have also been standardized between EU member states.
This presentation by the Singaporean Delegation was made during Break-out session 3: Due Process in relation to Evidence Gathering, of the discussion on “Investigative Powers in Practice” held at the 17th meeting of the OECD Global Forum on Competition on 29 November 2018. More documents and presentations on this topic can be found at oe.cd/invpw.
This presentation by Jonathan JACOBSON, Partner Wilson Sonsini Goodrich & Rosati, was made during the discussion “The standard of review by courts in competition cases” held at the 129th meeting of the OECD Working Party No. 3 on Co-operation and Enforcement on 4 June 2019. More papers and presentations on the topic can be found out at oe.cd/srccc
Last year provided important decisions and evolution of competition law on key topics for Norway. On public enforcement the European Commission adopted recently (in 2018) a decision in the largest ongoing cartel case addressing Norwegian companies in the Maritime Car Carriers Case and the EFTA Surveillance Authority has launched an investigation in the largest ongoing antitrust case involving a Norwegian business sector in the so-called e-payment case related to the financial sector. The evolution of private enforcement in Norway is unhurriedly moving along, with one key case being the Henrik Kristoffersen case recently litigated in the EFTA Court. Grette is proud to recognize that our services have been retained in all these cases.
Arendts: Sports betting licensing procedure in Germany Martin Arendts
Germany recently decided to open up its sports betting market and grant up to 20 sports betting licenses. However, over a year later no licenses have been issued. The licensing procedure has been criticized for not being transparent or fulfilling EU criteria for fair competition. Specifically, the selection criteria have not been published in advance and favor existing state monopoly operators over new applicants. Several court cases are pending regarding the non-transparent nature of the licensing process in Germany.
Lawyer in Vietnam Oliver Massmann Transfer Pricing in Mergers and Acquisitio...Dr. Oliver Massmann
The document discusses transfer pricing issues that arise in mergers and acquisitions (M&A) in Vietnam. Specifically, it notes that if the agreed transfer price in an acquisition is less than the book value of the seller's equity, the licensing authority may refuse to approve the acquisition. It also discusses unclear tax regulations regarding capital gains tax on offshore acquisitions. This lack of clarity creates uncertain financial obligations for investors and can impact deal timelines. The document recommends harmonizing interpretations of transfer pricing and clarifying regulatory frameworks on tax liabilities from M&A transactions in Vietnam.
This document summarizes business structures and legal processes in Italy. There are two main types of business structures - partnerships and capital companies. Partnerships include unlimited liability for partners while capital companies like S.r.l. and S.p.A. have limited liability. Information on companies can be found through the Italian Business Register. Judgments and financial information are available through credit reports from private agencies. Businesses contract with written contracts and invoices as evidence in courts which typically take 10-12 months for a judgment. Alternative dispute resolution includes mediation and arbitration.
Export enforcement & disclosures, February 2013Jasper Helder
The document discusses enforcement trends in export controls and sanctions. It notes increased international cooperation and new export control laws outside the EU and US. Recent US enforcement actions in the Netherlands are also summarized. The document advises that if a violation is discovered, companies should investigate, assess risks, and determine remedial actions before deciding whether to make a voluntary disclosure. Factors to consider in the disclosure decision include legal defenses, likelihood of detection, compliance culture, and predictability of voluntary cooperation. Transparency of enforcement responses varies between EU member states.
Presentation delivered during the 8th edition of the International conference on tax law, at the Université Laval, Québec (convenor, Professor André Lareau.
As keynote speaker of the event, I discussed the recent development in the field of Taxpayers' Fundamental Rights protection comparing the European situation with the Canadian one.
Reproduced with permission from Law Business Research Ltd. This article was first published in Getting the Deal Through – Construction 2014, (published in August, 2013; contributing editor: Robert S Peckar of Peckar & Abramson, PC). For further information please visit www.GettingTheDealThrough.com.
Litigation: Enforcement of Foreign Judgments in IrelandMatheson Law Firm
Partner Julie Murphy-O'Connor and Senior Associate Gearóid Carey of the Commercial Litigation and Dispute Resolution Department co-author an article for Lexology Navigator - Litigation: Enforcement of Foreign Judgments in Ireland.
CFC Rules in Ukraine: Legislative Changes (EBA-Asters Legal School)Asters
The document summarizes recent changes to Ukraine's controlled foreign corporation (CFC) rules and beneficial ownership concepts. It discusses how countries are taking a more sophisticated approach and requiring more economic substance to claim tax treaty benefits. Recent court cases in Russia examined the concept of beneficial ownership and actual recipient of income. The document also outlines amendments made to Ukraine's double tax treaty with Cyprus, including reduced withholding tax rates on dividends, interest, and royalties but also expanding capital gains tax in some cases.
This guide is being published in the context of recent transformations in insolvency law in Europe, marked by two major anticipated events.
The first event is the application, as of 26 June 2017, of the EU regulation on insolvency of 2000, reformed in 2015, which strengthens, in particular, (i) the cooperation among national courts and among court-appointed insolvency practitioners, and (ii) the coordination of the different types of procedures available to groups in distress for greater efficiency.
The second event comes on the heels of the 16 January 2017 transmission to the European Parliament Legal Affairs Committee of the proposal, dated 22 November 2016, for a directive of the European Commission supporting the ambitious yet realistic project of harmonizing the 28 national insolvency laws based on 3 unifying themes: (i) the promotion of early restructuring tools for companies in distress to minimize insolvencies and thereby the elimination of jobs, (ii) the strengthening of the efficiency of insolvency proceedings in the interests of creditors, and finally (iii) the right to a second chance for bankrupted but honest entrepreneurs to allow them to bounce back.
These two major events will reduce legal obstacles and eliminate discrepancies among the various national insolvency laws to give finally more predictability to banks and investors, thus enhancing the attractiveness and competitiveness of Europe and, ultimately, encouraging employment. This guide helps the reader to understand the functioning of European insolvency law, the objectives of harmonization at the national level among European countries, and the different amicable procedures (early restructuring) and judicial proceedings (insolvency) applicable in each of the 19 participating countries. Stéphanie Chatelon and Arnaud Pédron from the Taj law firm lead the Insolvency Group, the international working group of the Deloitte Legal network, which brings together more than 50 lawyers specialized in insolvency law from 21 European law firms affiliated or unaffiliated with Deloitte in 19 European countries (both members and non-members of the EU).
Introduction about international arbitration its benefitsDuguekirtley
International Arbitration is a technique for finding a solution to conflicts outside the court.Arbitration has become of the best ways of handling a dispute because of its many advantages. IAA Network is the best International Arbitration Law Firm contact us for quick and confidential solution.
Getting the Deal Through: Insurance Litigation 2019Matheson Law Firm
Litigation partners, Sharon Daly and April McClements and senior associate, Aoife McCluskey author the Ireland chapter of Getting the Deal Through 2019.
This document provides information about an insurance litigation publication titled "Insurance Litigation 2017". It lists the contributing editors and publisher. It notes that the publication covers insurance litigation topics in various countries and was published in 2017 by Law Business Research Ltd in London. It states that the information is intended to be general and may require legal advice in specific situations.
This presentation by Renato NAZZINI, Professor of Law & Director of Research in Construction Law, King's College London, was made during the discussion “Treatment of legally privileged information in competition proceedings” held at the 128th meeting of the OECD Working Party No. 3 on Co-operation and Enforcement on 26 November 2018. More papers and presentations on the topic can be found out at oe.cd/tlp.
1) The government of Schleswig-Holstein submitted a draft act to repeal its gaming act and adopt an interstate treaty on gambling to the European Commission for review.
2) The EC has three months to review the provisions and can object or begin infringement proceedings if it contravenes EU law.
3) A British betting operator filed a complaint with the EC regarding recently adopted gambling legislation in Cyprus that could restrict betting exchanges, claiming it discriminates and breaches EU law. The complaint could take years to resolve.
This presentation by Wouter WILS, Hearing officer at the European Commission and Visiting Professor, King’s College London, was made during the discussion “Treatment of legally privileged information in competition proceedings” held at the 128th meeting of the OECD Working Party No. 3 on Co-operation and Enforcement on 26 November 2018. More papers and presentations on the topic can be found out at oe.cd/tlp.
The document discusses sources of law in Denmark. It notes that legislation is the most important source of law and outlines Denmark's constitutional framework. It describes the legislative process and notes that statutes apply to all. Regulations and executive orders are also discussed. Other sources of law mentioned include case law, customs, legal literature, and international treaties. The Danish court system is outlined, including the district courts, high court, supreme court, and specialized courts. Civil procedure and alternatives to litigation such as arbitration and mediation are also summarized.
1) This document discusses various legal issues related to distribution agreements and intermediaries under Swiss and European law.
2) It addresses questions around contract termination, competition law, choice of law, and consumer protection as they relate to distribution structures.
3) Key points include that protection clauses for commercial agents are now considered mandatory under EU law, limiting choice of law, and that indemnities for new customers upon contract termination have also been standardized between EU member states.
This presentation by the Singaporean Delegation was made during Break-out session 3: Due Process in relation to Evidence Gathering, of the discussion on “Investigative Powers in Practice” held at the 17th meeting of the OECD Global Forum on Competition on 29 November 2018. More documents and presentations on this topic can be found at oe.cd/invpw.
This presentation by Jonathan JACOBSON, Partner Wilson Sonsini Goodrich & Rosati, was made during the discussion “The standard of review by courts in competition cases” held at the 129th meeting of the OECD Working Party No. 3 on Co-operation and Enforcement on 4 June 2019. More papers and presentations on the topic can be found out at oe.cd/srccc
Last year provided important decisions and evolution of competition law on key topics for Norway. On public enforcement the European Commission adopted recently (in 2018) a decision in the largest ongoing cartel case addressing Norwegian companies in the Maritime Car Carriers Case and the EFTA Surveillance Authority has launched an investigation in the largest ongoing antitrust case involving a Norwegian business sector in the so-called e-payment case related to the financial sector. The evolution of private enforcement in Norway is unhurriedly moving along, with one key case being the Henrik Kristoffersen case recently litigated in the EFTA Court. Grette is proud to recognize that our services have been retained in all these cases.
Arendts: Sports betting licensing procedure in Germany Martin Arendts
Germany recently decided to open up its sports betting market and grant up to 20 sports betting licenses. However, over a year later no licenses have been issued. The licensing procedure has been criticized for not being transparent or fulfilling EU criteria for fair competition. Specifically, the selection criteria have not been published in advance and favor existing state monopoly operators over new applicants. Several court cases are pending regarding the non-transparent nature of the licensing process in Germany.
Lawyer in Vietnam Oliver Massmann Transfer Pricing in Mergers and Acquisitio...Dr. Oliver Massmann
The document discusses transfer pricing issues that arise in mergers and acquisitions (M&A) in Vietnam. Specifically, it notes that if the agreed transfer price in an acquisition is less than the book value of the seller's equity, the licensing authority may refuse to approve the acquisition. It also discusses unclear tax regulations regarding capital gains tax on offshore acquisitions. This lack of clarity creates uncertain financial obligations for investors and can impact deal timelines. The document recommends harmonizing interpretations of transfer pricing and clarifying regulatory frameworks on tax liabilities from M&A transactions in Vietnam.
This document summarizes business structures and legal processes in Italy. There are two main types of business structures - partnerships and capital companies. Partnerships include unlimited liability for partners while capital companies like S.r.l. and S.p.A. have limited liability. Information on companies can be found through the Italian Business Register. Judgments and financial information are available through credit reports from private agencies. Businesses contract with written contracts and invoices as evidence in courts which typically take 10-12 months for a judgment. Alternative dispute resolution includes mediation and arbitration.
Export enforcement & disclosures, February 2013Jasper Helder
The document discusses enforcement trends in export controls and sanctions. It notes increased international cooperation and new export control laws outside the EU and US. Recent US enforcement actions in the Netherlands are also summarized. The document advises that if a violation is discovered, companies should investigate, assess risks, and determine remedial actions before deciding whether to make a voluntary disclosure. Factors to consider in the disclosure decision include legal defenses, likelihood of detection, compliance culture, and predictability of voluntary cooperation. Transparency of enforcement responses varies between EU member states.
Presentation delivered during the 8th edition of the International conference on tax law, at the Université Laval, Québec (convenor, Professor André Lareau.
As keynote speaker of the event, I discussed the recent development in the field of Taxpayers' Fundamental Rights protection comparing the European situation with the Canadian one.
Reproduced with permission from Law Business Research Ltd. This article was first published in Getting the Deal Through – Construction 2014, (published in August, 2013; contributing editor: Robert S Peckar of Peckar & Abramson, PC). For further information please visit www.GettingTheDealThrough.com.
Litigation: Enforcement of Foreign Judgments in IrelandMatheson Law Firm
Partner Julie Murphy-O'Connor and Senior Associate Gearóid Carey of the Commercial Litigation and Dispute Resolution Department co-author an article for Lexology Navigator - Litigation: Enforcement of Foreign Judgments in Ireland.
CFC Rules in Ukraine: Legislative Changes (EBA-Asters Legal School)Asters
The document summarizes recent changes to Ukraine's controlled foreign corporation (CFC) rules and beneficial ownership concepts. It discusses how countries are taking a more sophisticated approach and requiring more economic substance to claim tax treaty benefits. Recent court cases in Russia examined the concept of beneficial ownership and actual recipient of income. The document also outlines amendments made to Ukraine's double tax treaty with Cyprus, including reduced withholding tax rates on dividends, interest, and royalties but also expanding capital gains tax in some cases.
This guide is being published in the context of recent transformations in insolvency law in Europe, marked by two major anticipated events.
The first event is the application, as of 26 June 2017, of the EU regulation on insolvency of 2000, reformed in 2015, which strengthens, in particular, (i) the cooperation among national courts and among court-appointed insolvency practitioners, and (ii) the coordination of the different types of procedures available to groups in distress for greater efficiency.
The second event comes on the heels of the 16 January 2017 transmission to the European Parliament Legal Affairs Committee of the proposal, dated 22 November 2016, for a directive of the European Commission supporting the ambitious yet realistic project of harmonizing the 28 national insolvency laws based on 3 unifying themes: (i) the promotion of early restructuring tools for companies in distress to minimize insolvencies and thereby the elimination of jobs, (ii) the strengthening of the efficiency of insolvency proceedings in the interests of creditors, and finally (iii) the right to a second chance for bankrupted but honest entrepreneurs to allow them to bounce back.
These two major events will reduce legal obstacles and eliminate discrepancies among the various national insolvency laws to give finally more predictability to banks and investors, thus enhancing the attractiveness and competitiveness of Europe and, ultimately, encouraging employment. This guide helps the reader to understand the functioning of European insolvency law, the objectives of harmonization at the national level among European countries, and the different amicable procedures (early restructuring) and judicial proceedings (insolvency) applicable in each of the 19 participating countries. Stéphanie Chatelon and Arnaud Pédron from the Taj law firm lead the Insolvency Group, the international working group of the Deloitte Legal network, which brings together more than 50 lawyers specialized in insolvency law from 21 European law firms affiliated or unaffiliated with Deloitte in 19 European countries (both members and non-members of the EU).
Introduction about international arbitration its benefitsDuguekirtley
International Arbitration is a technique for finding a solution to conflicts outside the court.Arbitration has become of the best ways of handling a dispute because of its many advantages. IAA Network is the best International Arbitration Law Firm contact us for quick and confidential solution.
Getting the Deal Through: Insurance Litigation 2019Matheson Law Firm
Litigation partners, Sharon Daly and April McClements and senior associate, Aoife McCluskey author the Ireland chapter of Getting the Deal Through 2019.
This document provides information about an insurance litigation publication titled "Insurance Litigation 2017". It lists the contributing editors and publisher. It notes that the publication covers insurance litigation topics in various countries and was published in 2017 by Law Business Research Ltd in London. It states that the information is intended to be general and may require legal advice in specific situations.
Getting the Deal Through: Enforcement of Foreign Judgments 2019Matheson Law Firm
Partner Julie Murphy O'Connor and senior associate Gearóid Carey co-author the Ireland chapter for Getting the Deal Through: Enforcement of Foreign Judgments 2019.
The document provides information about business structures, finding company information, credit checks, contracting, litigation processes, and courts in the United Arab Emirates. The most common business structure is a limited liability company. Company information can be found on chamber of commerce websites. Credit checks and judgments against businesses are available through credit reporting agencies. Litigation requires original documentation and translation to Arabic. Alternative dispute resolution includes arbitration and mediation, with some claims requiring attempted settlement first. Court proceedings involve filing claims through the court system consisting of courts of first instance, appeal, and cassation.
Julie Murphy O'Connor and Gearoid Carey provide an overview on Enforcement of Foreign Judgments in Ireland in the 2018 edition of Getting the Deal Through.
This overview of Cyprus Dispute Resolution Q&A gives a structured overview of the key practical issues concerning dispute resolution in this jurisdiction, including court procedures; fees and funding; interim remedies (including attachment orders); disclosure; expert evidence; appeals; class actions; enforcement; cross-border issues and the use of ADR.
Sharon Daly, head of the Commercial Litigation Insurance team at Matheson, wrote the Ireland chapter for Getting The Deal Through: Litigation Funding 2017.
Getting the deal through: Litigation Funding Ireland 2019Matheson Law Firm
Matheson's Sharon Daly, Aoife McCluskey and Valerie Sexton answer the Irish questions in the 3rd edition of Litigation Funding, explaining why third-party litigation funding is not generally permitted in Ireland, citing recent Supreme Court cases.
This document summarizes key aspects of litigation and the legal system in the UK. It describes barristers as specialist advocates who represent clients in higher courts, arbitrations, and alternative dispute resolution. It outlines the UK legal system, including the different courts that handle civil and criminal cases and the appellate courts. It also discusses pre-action protocols, jurisdictional issues, enforcing judgments, expert witnesses, costs reforms, and the popularity of the common law system.
This document summarizes the state of third-party litigation funding in Ireland according to the following key points in 3 sentences:
Third-party litigation funding is generally not permitted in Ireland due to common law rules against maintenance and champerty. While the courts have considered updating these laws, they have so far affirmed that third-party funding remains unlawful without legislative change. Some alternative options are available like conditional fee agreements, but professional third-party funding by those without a pre-existing interest in the litigation remains prohibited.
Getting The Deal Through: Enforcement of Foreign Judgments 2017Matheson Law Firm
Partner Julie-Murphy O'Connor and Associate Gearóid Carey co-wrote the Ireland chapter for Getting The Deal Through: Enforcement of Foreign Judgments 2017.
Irish and EU legislation prohibit the abuse of a dominant position in trade. Dominance is defined as economic strength enabling a firm to behave independently of competitors, customers, and consumers. The purpose is strictly economic and does not protect other interests. Sector-specific regulators like ComReg can designate firms as having significant market power in electronic communications. Cooperation agreements coordinate enforcement between the Competition and Consumer Protection Commission and sector regulators. The dominance rules apply to all undertakings engaged in economic activity for gain, with no entities exempt.
This document provides an overview of enforcing domestic and international arbitral awards in Canada. Some key points include:
- Arbitral awards rendered pursuant to a valid arbitration clause have finality and are more readily enforceable internationally than court judgments due to conventions like the New York Convention.
- In Canada, parties can apply to recognize and enforce domestic or international arbitral awards through the appropriate provincial superior court.
- There are limitations periods and procedural requirements that parties must follow depending on whether the award is domestic or international.
- Generally, courts will enforce awards unless there is a pending appeal or valid grounds to refuse enforcement under the applicable legislation. The court may also grant a stay of enforcement pending other challenges to the award
Helen Kelly, Head of the EU, Competition and Regulatory Group and Liam Heylin, Associate Solicitor in the EU, Competition and Regulatory Group co-authored the Ireland chapter for Getting the Deal Through: Dominance 2018.
Reproduced with permission from Law Business Research Ltd. This article was first published in Getting the Deal Through – Dominance 2018 (Published: April 2018). For further information please visit www.gettingthedealthrough.com.
Craft. Julian Mathews Master Class in English Law Course part1. 07.06.2013Awara Direct Search
This document summarizes a seminar on English law presented by Wedlake Bell LLP. It discusses the structure of the morning seminar, which will cover fundamentals of English law, how to structure a hotel joint venture agreement, and an initial public offering of securities in London. It then provides details on the speaker Jeremy Lederman and his presentation on fundamentals of English law, which will cover sources of English law and the court system, forms of legal personality, contract law, and trusts law.
LEGAL INSIGHTS:
A. THE DISTINCT CHARACTERISTICS OF ARBITRATION – Should you choose arbitration instead of the court for dispute resolution?
(1) Which cases may the parties resolve a dispute by arbitration?
(2) Advantages of dispute resolution by arbitration
(3) Disadvantages of dispute resolution by arbitration
(4) Disputes that should be resolved by arbitration
B. VIOLATION OF DELIVERY DEADLINE IN THE CONTRACT FOR PURCHASE AND SALE OF GOODS
C. THE DISSOLUTION OF AN ENTERPRISE DUE TO FAILURE TO FULFILL ITS OBLIGATION TO REPORT
COURT UPDATES
• Plan for reorganization of specialized courts
• Pilot project on renovation and enhancement of mediation and dialogue in the resolution of civil and administrative disputes
• Gathering comments on the draft Code of Conduct for judges in Vietnam
Q&A CONCERNING JUDGEMENT ENFORCEMENT
– Written by LE & TRAN | Vietnam’s Premier Boutique Litigation Firm
** Vietnamese and more, please visit our website: www.letranlaw.com.vn
Enforcement of a U.S. or international judgment in Canada requires expert knowledge of Canadian law and procedure.
Courts in Ontario, Canada, which includes the Greater Toronto Area, are receptive to the enforcement of final and conclusive foreign money judgments is subject to certain statutory exceptions and procedural requirements. This article explains the law and procedure applicable in Canada, with emphasis on the Province of Ontario, where one-third of Canada's population resides.
The authors are business litigation and arbitration lawyers in Toronto, Canada. This article is an excerpt of a chapter of which they are authors which comprehensively deals with the law of enforcement of foreign money judgments in Canada.
The key points from the document are:
1. Ireland introduced formal transfer pricing legislation in 2010 that requires transactions between related parties to be conducted at arm's length prices.
2. The Irish transfer pricing rules were substantially updated in 2019 to broaden their scope of application.
3. Under the Irish rules, the taxable profits of companies must be computed based on accounting profits, subject to any adjustments required by law, including transfer pricing adjustments. Adjustments may deem transactions at undervalue to be deemed distributions for company law purposes.
Lexology Getting the Deal Through Air Transport 2020Matheson Law Firm
Finance and Capital Markets partners Rory McPhilips and Stuart Kennedy and senior associate, Stephen Gardiner co-author the Ireland chapter of Getting the Deal Through Air Transport 2020.
Corporate M&A partners Brian McCloskey and Fergus Bolster co-author the Ireland chapter of the International Comparative Legal Guide to Mergers and Acquisitions..
Stuart Kennedy, partner, authors The Assumption of Jurisdiction by the Irish Courts in Cases Involving the Registrar of the International chapter of the Cape Town Convention Journal.
Registry
1. Ireland taxes individuals based on their residence and domicile status. Resident and domiciled individuals are taxed on worldwide income and capital gains. Resident but non-domiciled individuals are taxed on Irish-source income and foreign income remitted to Ireland.
2. Ireland has gift, estate, and wealth transfer taxes called Capital Acquisitions Tax (CAT) imposed on beneficiaries. Rates are 33% but certain transfers like between spouses are exempt.
3. Other relevant taxes include income tax, capital gains tax, universal social charge, value-added tax, stamp duties, and a domicile levy for high-earning non-domiciled individuals.
International Comparative Legal Guide to Private Equity 2019Matheson Law Firm
Corporate partner, Brian McCloskey and Tax partner, Aidan Fahy co-author the Ireland chapter of the International Comparative Legal Guide to Private Equity 2019.
Commercial Litigation and Dispute Resolution partner, April McClements and senior associate, Aoife McCluskey co-author the Ireland chapter of the Class Actions Law Review, 3rd Edition.
Commercial Litigation and Dispute Resolution partner, Julie Murphy O'Connor and senior associate, Kevin Gahan co-author the Ireland chapter of the Insolvency Review, 7th Edition.
International Comparative Legal Guide to Business Crime 2020Matheson Law Firm
Commercial Litigation and Dispute Resolution partners Karen Reynolds and Claire McLoughlin co-author the Ireland chapter of the International Comparative Legal Guide to Business Crime.
This document provides information about transfer pricing rules and regulations in Ireland. It discusses the primary Irish transfer pricing legislation, the government agency responsible for enforcement, the role of the OECD Transfer Pricing Guidelines, the types of transactions covered by the rules, and Ireland's adherence to the arm's length principle. It also addresses Ireland's implementation of the OECD's base erosion and profit shifting (BEPS) project and its effects on the applicable transfer pricing rules.
Finance and Capital Market partners Rory McPhillips and Stuart Kennedy and senior associate, Stephen Gardiner co-author the Ireland chapter of GTDT Air Transport 2020.
Ireland introduced formal transfer pricing legislation in 2010 that broadly applies the arm's length principle to transactions between related parties, requiring the substitution of an arm's length amount for the actual consideration in computing taxable profits. The legislation applies equally to domestic and international transactions but does not apply to small and medium-sized enterprises. An adjustment to the accounting profits for tax purposes under the transfer pricing rules could also result in a deemed distribution under company law if the transaction was undertaken at an undervalue.
Sangyun Lee, 'Why Korea's Merger Control Occasionally Fails: A Public Choice ...Sangyun Lee
Presentation slides for a session held on June 4, 2024, at Kyoto University. This presentation is based on the presenter’s recent paper, coauthored with Hwang Lee, Professor, Korea University, with the same title, published in the Journal of Business Administration & Law, Volume 34, No. 2 (April 2024). The paper, written in Korean, is available at <https://shorturl.at/GCWcI>.
Corporate Governance : Scope and Legal Frameworkdevaki57
CORPORATE GOVERNANCE
MEANING
Corporate Governance refers to the way in which companies are governed and to what purpose. It identifies who has power and accountability, and who makes decisions. It is, in essence, a toolkit that enables management and the board to deal more effectively with the challenges of running a company.
Genocide in International Criminal Law.pptxMasoudZamani13
Excited to share insights from my recent presentation on genocide! 💡 In light of ongoing debates, it's crucial to delve into the nuances of this grave crime.
Receivership and liquidation Accounts
Being a Paper Presented at Business Recovery and Insolvency Practitioners Association of Nigeria (BRIPAN) on Friday, August 18, 2023.
सुप्रीम कोर्ट ने यह भी माना था कि मजिस्ट्रेट का यह कर्तव्य है कि वह सुनिश्चित करे कि अधिकारी पीएमएलए के तहत निर्धारित प्रक्रिया के साथ-साथ संवैधानिक सुरक्षा उपायों का भी उचित रूप से पालन करें।
Business law for the students of undergraduate level. The presentation contains the summary of all the chapters under the syllabus of State University, Contract Act, Sale of Goods Act, Negotiable Instrument Act, Partnership Act, Limited Liability Act, Consumer Protection Act.