Helen Kelly, partner and head of Matheson's EU, Competition and Regulatory Group, authored the Irish chapter for Getting the Deal Through - Merger Control 2016.
The International Comparative Legal Guide to: Data Protection 2016Matheson Law Firm
Matheson partners Anne-Marie Bohan and Andreas Carney co-wrote the Ireland chapter for The International Comparative Legal Guide to: Data Protection 2016, third edition.
The key data protection legislation in Ireland is the Data Protection Act 1988, as amended in 2003, which transposes the EU Data Protection Directive into Irish law. The Data Protection Commissioner is the regulatory authority responsible for ensuring individuals' data protection rights are respected. There are also various sector-specific regulations that impact data protection requirements, such as regulations relating to health data, social work data, electronic communications, and genetic data processing.
Getting The Deal Through: Anti-Corruption Regulation 2016Matheson Law Firm
Matheson partners, Bríd Munnelly, Carina Lawlor and Michael Byrne, co-wrote the Ireland chapter for Getting The Deal Through: Anti-Corruption Regulation 2016.
Reproduced with permission from Law Business Research Ltd. This article was first published in Getting the Deal Through: Anti-Corruption Regulation 2016.
Getting The Deal Through: Healthcare Enforcement and Litigation 2016Matheson Law Firm
Matheson partners, Tom Hayes, Rebecca Ryan and Michael Finn, co-authored the Ireland chapter for Getting The Deal Through: Healthcare Enforcement and Litigation 2016.
Helen Kelly, partner and head of Matheson's EU, Competition and Regulatory Group, authored the Irish chapter for Getting the Deal Through - Merger Control 2016.
The International Comparative Legal Guide to: Data Protection 2016Matheson Law Firm
Matheson partners Anne-Marie Bohan and Andreas Carney co-wrote the Ireland chapter for The International Comparative Legal Guide to: Data Protection 2016, third edition.
The key data protection legislation in Ireland is the Data Protection Act 1988, as amended in 2003, which transposes the EU Data Protection Directive into Irish law. The Data Protection Commissioner is the regulatory authority responsible for ensuring individuals' data protection rights are respected. There are also various sector-specific regulations that impact data protection requirements, such as regulations relating to health data, social work data, electronic communications, and genetic data processing.
Getting The Deal Through: Anti-Corruption Regulation 2016Matheson Law Firm
Matheson partners, Bríd Munnelly, Carina Lawlor and Michael Byrne, co-wrote the Ireland chapter for Getting The Deal Through: Anti-Corruption Regulation 2016.
Reproduced with permission from Law Business Research Ltd. This article was first published in Getting the Deal Through: Anti-Corruption Regulation 2016.
Getting The Deal Through: Healthcare Enforcement and Litigation 2016Matheson Law Firm
Matheson partners, Tom Hayes, Rebecca Ryan and Michael Finn, co-authored the Ireland chapter for Getting The Deal Through: Healthcare Enforcement and Litigation 2016.
This document provides a summary of private equity structures and transactions in Ireland. It discusses common acquisition structures such as holding companies and subsidiaries. Equity in transactions is commonly structured with institutional investors holding preferred shares and management holding ordinary shares of around 5-15%. Management shares typically have vesting provisions and can be compulsory acquired if employment ends. Private equity investors usually enjoy significant veto rights over major corporate actions through shareholders' agreements and board representation. The document also notes some factors influencing transaction timelines such as regulatory approvals and financial disclosures.
The International Comparative Legal Guide to: Enforcement of Foreign Judgment...Matheson Law Firm
Matheson's Julie Murphy-O'Connor and Gearóid Carey co-wrote the Ireland chapter for The International Comparative Legal Guide to: Enforcement of Foreign Judgments 2016.
The International Comparative Legal Guide to: Data Protection 2014Hogan Lovells BSTL
The document provides an overview of data protection laws and regulations in Mexico. It discusses the key Mexican data protection legislation, the Federal Law on Protection of Personal Data held by Private Parties, and the relevant regulatory authority, the Federal Institute for Access to Public Information and Data Protection. Some of the main principles that apply under Mexican data protection law include obtaining consent, ensuring data quality, providing information to individuals, lawful basis for processing, and purpose limitation. Individuals have rights such as access, rectification, cancellation and objection relating to the processing of their personal data. Mexico does not require registration or notification with the data protection authority.
Cyprus chapter in Merger Control 2016 of Getting the Deal Through. Reproduced with permission from Law Business Research Ltd. This article was first published in Getting the Deal Through: Merger Control 2016, (published in August 2015; consulting editor: John Davies, Freshfields Bruckhaus Deringer) For further information please visit www.gettingthedealthrough.com.
This document summarizes Irish laws and regulations regarding the pharmaceutical industry and healthcare professionals. It discusses:
- How Ireland's healthcare system is organized and financed, with a public system funded by taxes and a private system funded by insurance.
- Key legislation governing pharmaceutical advertising and rules around advertising to healthcare professionals versus the general public. Advertising of prescription drugs to the public is prohibited.
- Regulations on collaborating with healthcare professionals, including prohibitions on gifts but allowing reasonable educational support. Rules around providing samples and engaging professionals as consultants or speakers.
- Disclosure requirements for payments and transfers of value from pharmaceutical companies to healthcare professionals and organizations.
- Guidelines for collaborating with patient organizations, including transparency
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.
The International Comparative Legal Guide to Corporate Tax 2014Julia Smirnova
GLG published its 2014 edition of the ICLG: Corporate Tax which has been fully revised and updated to cover the key issues of current applicable regulation, including full analysis of important aspects of cross-border transactions and international law. With contributions from over 40 leading law firms worldwide, the guide offers concise and comprehensive guidelines for global investors operating across various jurisdictions. Lidings’ partner, head of Tax and Customs practice Stepan Guzey has authored exclusive coverage of Russian regulation.
The regulatory framework for communications in Ireland is overseen by the Department of Communications, Climate Action and Environment and the Commission for Communications Regulation (ComReg). Operators have a general right to provide electronic communications networks and services once they have notified ComReg. Spectrum licences are generally technology and service neutral, and licensed spectrum is tradable subject to ComReg approval to prevent anti-competitive effects. ComReg is currently working to release additional spectrum bands such as 700MHz and 3.6GHz to facilitate the development of 5G networks.
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.
How will your business be affected and what you can do to stay ahead of the n...Carrenza
Topics covered include:
Key highlights of the new GDPR (General Data Protection Regulation)
Who is affected
‘Privacy Shield’ proposals versus US-EU Safe Harbour framework
Timeline for implementation and enforcement of GDPR
What should you be doing to prepare for the new legislation
Speaker line up
Martin Hoskins, Associate Director at Grant Thornton UK LLP
Matthew McGrory, Managing Director at Carrenza Ltd
A business that is not GDPR compliant by May 2018 may face a fine of 4% of its annual turnover
Reasons to attend
This session delivered in partnership with Grant Thornton will give you the knowledge on how to ensure compliance with GDPR and avoid penalties and highlight what companies can do now in light of the new legislation; what types of cascade effects there will be on operations and businesses; the impact of the privacy shield; and further discussion on what Brexit means for the GDPR.
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.
Corporate M&A partners Brian McCloskey and Fergus Bolster co-author the Ireland chapter of the International Comparative Legal Guide to Mergers and Acquisitions..
Getting The Deal Through: Telecoms & Media Market Intelligence 2016Matheson Law Firm
Helen Kelly, head of the Telecommunications Group and the EU, Competition and Regulatory Group, and Eoin Kealy, associate in the EU, Competition and Regulatory Law Group, co-wrote the Ireland chapter for Getting the Deal Through: Telecoms & Media Market Intelligence 2016.
Carina Lawlor authors the Irish chapter of the ICLG Guide to Business Crime 2018, covering general criminal law enforcement, organisation of the courts, particular statutes and crimes, corporate criminal liability and more.
Blake lapthorn In House Lawyer forum - 11 Sept 2012Blake Morgan
The document provides an overview of key data protection concepts including:
1) Recognizing personal data and the definition under UK law. Personal data includes identifiable information like names, addresses, and opinions about individuals.
2) Data sharing principles for both public and private sector organizations, including having a lawful basis and sharing securely and transparently.
3) Rules around transferring personal data overseas, including ensuring an adequate level of protection in the recipient country.
4) Regulations around electronic marketing, requiring consent to send unsolicited emails and ways to obtain valid consent.
The International Comparative Legal Guide to: Corporate Governance 2016McCannFitzGerald
David Byers & Paul Heffernan co-authored the Irish chapter of The International Comparative Legal Guide to: Corporate Governance published by Global Legal Group Ltd, London.
This document provides a summary of private equity structures and transactions in Ireland. It discusses common acquisition structures such as holding companies and subsidiaries. Equity in transactions is commonly structured with institutional investors holding preferred shares and management holding ordinary shares of around 5-15%. Management shares typically have vesting provisions and can be compulsory acquired if employment ends. Private equity investors usually enjoy significant veto rights over major corporate actions through shareholders' agreements and board representation. The document also notes some factors influencing transaction timelines such as regulatory approvals and financial disclosures.
The International Comparative Legal Guide to: Enforcement of Foreign Judgment...Matheson Law Firm
Matheson's Julie Murphy-O'Connor and Gearóid Carey co-wrote the Ireland chapter for The International Comparative Legal Guide to: Enforcement of Foreign Judgments 2016.
The International Comparative Legal Guide to: Data Protection 2014Hogan Lovells BSTL
The document provides an overview of data protection laws and regulations in Mexico. It discusses the key Mexican data protection legislation, the Federal Law on Protection of Personal Data held by Private Parties, and the relevant regulatory authority, the Federal Institute for Access to Public Information and Data Protection. Some of the main principles that apply under Mexican data protection law include obtaining consent, ensuring data quality, providing information to individuals, lawful basis for processing, and purpose limitation. Individuals have rights such as access, rectification, cancellation and objection relating to the processing of their personal data. Mexico does not require registration or notification with the data protection authority.
Cyprus chapter in Merger Control 2016 of Getting the Deal Through. Reproduced with permission from Law Business Research Ltd. This article was first published in Getting the Deal Through: Merger Control 2016, (published in August 2015; consulting editor: John Davies, Freshfields Bruckhaus Deringer) For further information please visit www.gettingthedealthrough.com.
This document summarizes Irish laws and regulations regarding the pharmaceutical industry and healthcare professionals. It discusses:
- How Ireland's healthcare system is organized and financed, with a public system funded by taxes and a private system funded by insurance.
- Key legislation governing pharmaceutical advertising and rules around advertising to healthcare professionals versus the general public. Advertising of prescription drugs to the public is prohibited.
- Regulations on collaborating with healthcare professionals, including prohibitions on gifts but allowing reasonable educational support. Rules around providing samples and engaging professionals as consultants or speakers.
- Disclosure requirements for payments and transfers of value from pharmaceutical companies to healthcare professionals and organizations.
- Guidelines for collaborating with patient organizations, including transparency
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.
The International Comparative Legal Guide to Corporate Tax 2014Julia Smirnova
GLG published its 2014 edition of the ICLG: Corporate Tax which has been fully revised and updated to cover the key issues of current applicable regulation, including full analysis of important aspects of cross-border transactions and international law. With contributions from over 40 leading law firms worldwide, the guide offers concise and comprehensive guidelines for global investors operating across various jurisdictions. Lidings’ partner, head of Tax and Customs practice Stepan Guzey has authored exclusive coverage of Russian regulation.
The regulatory framework for communications in Ireland is overseen by the Department of Communications, Climate Action and Environment and the Commission for Communications Regulation (ComReg). Operators have a general right to provide electronic communications networks and services once they have notified ComReg. Spectrum licences are generally technology and service neutral, and licensed spectrum is tradable subject to ComReg approval to prevent anti-competitive effects. ComReg is currently working to release additional spectrum bands such as 700MHz and 3.6GHz to facilitate the development of 5G networks.
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.
How will your business be affected and what you can do to stay ahead of the n...Carrenza
Topics covered include:
Key highlights of the new GDPR (General Data Protection Regulation)
Who is affected
‘Privacy Shield’ proposals versus US-EU Safe Harbour framework
Timeline for implementation and enforcement of GDPR
What should you be doing to prepare for the new legislation
Speaker line up
Martin Hoskins, Associate Director at Grant Thornton UK LLP
Matthew McGrory, Managing Director at Carrenza Ltd
A business that is not GDPR compliant by May 2018 may face a fine of 4% of its annual turnover
Reasons to attend
This session delivered in partnership with Grant Thornton will give you the knowledge on how to ensure compliance with GDPR and avoid penalties and highlight what companies can do now in light of the new legislation; what types of cascade effects there will be on operations and businesses; the impact of the privacy shield; and further discussion on what Brexit means for the GDPR.
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.
Corporate M&A partners Brian McCloskey and Fergus Bolster co-author the Ireland chapter of the International Comparative Legal Guide to Mergers and Acquisitions..
Getting The Deal Through: Telecoms & Media Market Intelligence 2016Matheson Law Firm
Helen Kelly, head of the Telecommunications Group and the EU, Competition and Regulatory Group, and Eoin Kealy, associate in the EU, Competition and Regulatory Law Group, co-wrote the Ireland chapter for Getting the Deal Through: Telecoms & Media Market Intelligence 2016.
Carina Lawlor authors the Irish chapter of the ICLG Guide to Business Crime 2018, covering general criminal law enforcement, organisation of the courts, particular statutes and crimes, corporate criminal liability and more.
Blake lapthorn In House Lawyer forum - 11 Sept 2012Blake Morgan
The document provides an overview of key data protection concepts including:
1) Recognizing personal data and the definition under UK law. Personal data includes identifiable information like names, addresses, and opinions about individuals.
2) Data sharing principles for both public and private sector organizations, including having a lawful basis and sharing securely and transparently.
3) Rules around transferring personal data overseas, including ensuring an adequate level of protection in the recipient country.
4) Regulations around electronic marketing, requiring consent to send unsolicited emails and ways to obtain valid consent.
The International Comparative Legal Guide to: Corporate Governance 2016McCannFitzGerald
David Byers & Paul Heffernan co-authored the Irish chapter of The International Comparative Legal Guide to: Corporate Governance published by Global Legal Group Ltd, London.
This document discusses accountability and penalties related to data privacy laws. It outlines obligations for transferring personal information, and penalties for violations of data privacy laws, including fines ranging from 0.25-3% of annual gross income. It also discusses requirements for notifying the NPC and affected individuals of data breaches within 72 hours, and penalties for failure to notify or delays in notification.
This week, Europe's data protection rules will undergo their largest reform in several decades. The General Data Protection Regulation (GDPR) is set to replace the Data Protection Directive, effective as of May 25, 2018.
The document discusses regulatory compliance requirements for companies operating in Colombia, focusing on personal data protection regulations. Some key points:
1) Companies must comply with Colombia's Personal Data Protection Regime, which requires proper handling of personal data including obtaining authorization, ensuring security, and respecting individual rights such as access and updating data.
2) Companies that collect and store personal data must register databases with the National Database Registry and designate a responsible party within the company to oversee data protection.
3) Personal data can only be transferred internationally to countries that ensure an "adequate level of protection" similar to Colombia's standards. Companies must notify authorities of such transfers or ensure protections through agreements.
Protection of Personal Information Bill (POPI)Robert MacLean
A short presentation that focuses on the proposed POPI law, how it impacts businesses, technology, IT depts & the cloud. It was based on a draft so some aspects may have changed.
Auditing your EU entities for data protection compliance 5661651 1rtjbond
The document discusses conducting an audit of an organization's EU entities for compliance with EU data protection laws. It provides an overview of key topics to cover in an audit, including analyzing the roles of entities as controllers or processors, auditing data and data flows, policies and procedures, and contracts. The audit aims to assess compliance with laws and policies, identify gaps, and minimize risks.
Key highlights of the General Data Protection Regulation (GDPR), which organisations will need to consider when preparing for its coming into force on 25 May 2018.
The document provides an overview of the EU General Data Protection Regulation (GDPR) through a series of 20 questions and answers. Some of the key points covered include how the GDPR will have a single set of rules across the EU, the large fines companies could face for non-compliance, new data subject rights and consent requirements, obligations around international data transfers, data breaches, and the roles and guidelines of new regulatory bodies.
The document summarizes the key requirements for complying with the Philippines' Data Privacy Act of 2012. It outlines the structure and objectives of the law, as well as the obligations and penalties for personal information controllers and processors. The main compliance obligations include appointing a data protection officer, adhering to privacy principles when processing data, maintaining security of data, reporting breaches within 72 hours, and registering with the National Privacy Commission. Non-compliance could result in penalties such as fines and imprisonment.
The document discusses the Data Protection Act, which is designed to protect personal data by creating rights for individuals to control how their data is collected and used, making organizations responsible for securely storing and processing data in accordance with certain principles, and establishing penalties for violations. It outlines the main provisions of the Act, including what is considered personal data, the rights it provides to data subjects, and exceptions to the law.
The French Digital Republic Act gives new powers to the French data protection authority (DPA). It allows the DPA to issue fines up to €3 million for violations of data protection law, which may increase to €20 million under the GDPR. It also provides the DPA new oversight powers related to encryption and anonymization standards. Additionally, the act establishes several new individual rights for French citizens relating to access, rectification, erasure, and portability of their personal data.
This document provides a summary of key points about anonymization and personal data:
1. Personal data is any data that relates to a living individual who can be identified from that data or other information held by the data controller. Anonymized data is data that does not identify individuals and where identification is not likely.
2. European data protection law states that data protection principles do not apply to anonymized data, recognizing that anonymization can provide important privacy safeguards.
3. The UK's Data Protection Act focuses on whether data allows identification or the likelihood of identification. Effectively anonymizing data so that individuals are no longer identifiable allows data to be disclosed without breaching the Act.
The document provides an overview and analysis of Bahrain's Personal Data Protection Law (PDPL). Some key points:
- The PDPL is Bahrain's primary data protection law, modeled after the EU's GDPR. It aims to establish requirements for processing personal data.
- The law applies to entities processing personal data of Bahraini residents, regardless of location. It provides for data subject rights and sets guidelines for processing, transfers, compliance, and penalties for violations.
- An analysis compares features of the PDPL to the GDPR, finding similarities in scope, rights, and legal bases for processing but less stringent penalties under the PDPL.
- The conclusion states that companies must evaluate the
The document summarizes Malaysia's Personal Data Protection Act of 2010, which regulates the processing of personal data related to commercial transactions. It defines key terms, outlines 7 data protection principles, and discusses the rights of data subjects, offenses/penalties, and requirements for data users and sensitive personal data. It proposes a two-stage action plan for organizations to comply with the new law.
Philippine Data Privacy Act of 2012 (RA 10173)Kirk Go
Republic Act 10173 otherwise known as the Data Privacy Act of 2012. This version presents Implementing Rules and Regulations (IRR) for the Act. It outlines provisions, scope, privacy principles, lawful processing of data, security measures, rights of data subject, accountability, penalties, and others.
An In House Counsel and Privacy Practitioners update on the changed regulatory landscape.
The Privacy and Data Protection Act 2014 received Royal Assent on 2 September 2014.
The new legislation replaces the Information Privacy Act 2000, and the Commissioner for Law Enforcement Data Security Act 2005, with a unified scheme governing the handling of personal information and data by Victorian Public sector agencies.
The document discusses key priorities for boards to consider regarding implementation of the General Data Protection Regulation (GDPR). It provides an overview of the new requirements under GDPR, including expanded individual data rights for EU citizens, increased fines for noncompliance, and broader territorial scope. The document advises boards to ensure proper oversight of their organization's GDPR compliance programs, including regular reporting on status, audits, investigations and market developments. Directors could face liability for failing to oversee GDPR compliance risks.
The document provides an overview of the General Data Protection Regulation (GDPR) for attendees. It discusses what GDPR is, who it covers, and key takeaways. GDPR was created by the European Union to protect privacy and ensure free movement of personal data. It applies to any organization with EU users or that collects EU citizen data. Major changes include increased penalties, consent requirements, and individual rights like access and erasure. The presentation also reviews the Privacy Shield framework for transferring EU data outside of the EU.
Similar to Getting The Deal Through: Data Protection and Privacy 2016 (20)
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.
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.
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.
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.
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.
The International Investigations Review, Ninth Edition - IrelandMatheson Law Firm
This chapter discusses international investigations in Ireland. It notes that Ireland is generally perceived as having a low level of corruption and as being a secure place to do business. However, Ireland has been criticized for its lack of enforcement in areas like corporate governance and white-collar crime. In response, the Irish government published measures in 2017 to strengthen its response to corporate misconduct. Several of these measures have since been introduced, such as a new corruption offenses act. The chapter also outlines recommendations from a 2018 law reform report, including establishing a corporate crime agency and introducing deferred prosecution agreements. It concludes by noting the increased regulatory oversight and enforcement in Ireland in recent years.
Guide on the use of Artificial Intelligence-based tools by lawyers and law fi...Massimo Talia
This guide aims to provide information on how lawyers will be able to use the opportunities provided by AI tools and how such tools could help the business processes of small firms. Its objective is to provide lawyers with some background to understand what they can and cannot realistically expect from these products. This guide aims to give a reference point for small law practices in the EU
against which they can evaluate those classes of AI applications that are probably the most relevant for them.
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।
What are the common challenges faced by women lawyers working in the legal pr...lawyersonia
The legal profession, which has historically been male-dominated, has experienced a significant increase in the number of women entering the field over the past few decades. Despite this progress, women lawyers continue to encounter various challenges as they strive for top positions.
Defending Weapons Offence Charges: Role of Mississauga Criminal Defence LawyersHarpreetSaini48
Discover how Mississauga criminal defence lawyers defend clients facing weapon offence charges with expert legal guidance and courtroom representation.
To know more visit: https://www.saini-law.com/
This document briefly explains the June compliance calendar 2024 with income tax returns, PF, ESI, and important due dates, forms to be filled out, periods, and who should file them?.
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.
Synopsis On Annual General Meeting/Extra Ordinary General Meeting With Ordinary And Special Businesses And Ordinary And Special Resolutions with Companies (Postal Ballot) Regulations, 2018
Lifting the Corporate Veil. Power Point Presentationseri bangash
"Lifting the Corporate Veil" is a legal concept that refers to the judicial act of disregarding the separate legal personality of a corporation or limited liability company (LLC). Normally, a corporation is considered a legal entity separate from its shareholders or members, meaning that the personal assets of shareholders or members are protected from the liabilities of the corporation. However, there are certain situations where courts may decide to "pierce" or "lift" the corporate veil, holding shareholders or members personally liable for the debts or actions of the corporation.
Here are some common scenarios in which courts might lift the corporate veil:
Fraud or Illegality: If shareholders or members use the corporate structure to perpetrate fraud, evade legal obligations, or engage in illegal activities, courts may disregard the corporate entity and hold those individuals personally liable.
Undercapitalization: If a corporation is formed with insufficient capital to conduct its intended business and meet its foreseeable liabilities, and this lack of capitalization results in harm to creditors or other parties, courts may lift the corporate veil to hold shareholders or members liable.
Failure to Observe Corporate Formalities: Corporations and LLCs are required to observe certain formalities, such as holding regular meetings, maintaining separate financial records, and avoiding commingling of personal and corporate assets. If these formalities are not observed and the corporate structure is used as a mere façade, courts may disregard the corporate entity.
Alter Ego: If there is such a unity of interest and ownership between the corporation and its shareholders or members that the separate personalities of the corporation and the individuals no longer exist, courts may treat the corporation as the alter ego of its owners and hold them personally liable.
Group Enterprises: In some cases, where multiple corporations are closely related or form part of a single economic unit, courts may pierce the corporate veil to achieve equity, particularly if one corporation's actions harm creditors or other stakeholders and the corporate structure is being used to shield culpable parties from liability.
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>.
3. CONTENTS
2 Getting the Deal Through – Data Protection Privacy 2016
Introduction4
Rosemary P Jay
Hunton Williams
EU Overview 7
Rosemary P Jay
Hunton Williams
The Future of Safe Harbor 9
Aaron P Simpson
Hunton Williams
Austria11
Rainer Knyrim
Preslmayr Rechtsanwälte OG
Belgium18
Wim Nauwelaerts and David Dumont
Hunton Williams
Brazil25
Ricardo Barretto Ferreira and Paulo Brancher
Barretto Ferreira e Brancher – Sociedade de Advogados (BKBG)
Chile30
Claudio Magliona and Carlos Araya
García Magliona Cía Abogados
Denmark35
Michael Gorm Madsen
Rønne Lundgren
Germany41
Peter Huppertz
Hoffmann Liebs Fritsch Partner
India47
Stephen Mathias and Naqeeb Ahmed Kazia
Kochhar Co
Ireland52
Anne-Marie Bohan and John O’Connor
Matheson
Italy60
Rocco Panetta and Adriano D’Ottavio
NCTM Studio Legale Associato
Japan68
Akemi Suzuki
Nagashima Ohno Tsunematsu
Korea74
Jin Hwan Kim, Brian Tae-Hyun Chung, Jennifer S Keh and In
Hwan Lee
Kim Chang
Luxembourg80
Marielle Stevenot, Rima Guillen and Charles-Henri Laevens
MNKS
Malta86
Olga Finkel and Robert Zammit
WH Partners
Mexico92
Gustavo A Alcocer and Miriam Martínez D
Olivares
Poland97
Arwid Mednis and Gerard Karp
Wierzbowski Eversheds
Russia104
Ksenia Andreeva, Anastasia Dergacheva, Vasilisa Strizh and
Brian Zimbler
Morgan, Lewis Bockius LLP
Singapore111
Lim Chong Kin and Charmian Aw
Drew Napier LLC
Slovakia123
Radoslava Rybanová and Jana Bezeková
Černejová Hrbek, sro
South Africa 129
Danie Strachan and André Visser
Adams Adams
Spain137
Marc Gallardo
Lexing Spain
Sweden143
Henrik Nilsson
Gärde Wesslau Advokatbyrå
Switzerland150
Lukas Morscher and Kaj Baebler
Lenz Staehelin
Taiwan157
Ken-Ying Tseng and Rebecca Hsiao
Lee and Li, Attorneys-at-Law
United Kingdom 163
Rosemary P Jay
Hunton Williams
United States 169
Lisa J Sotto and Aaron P Simpson
Hunton Williams