Getting the Deal Through: Merger Control, Ireland 2018 Matheson Law Firm
EU and Competition partner, Helen Kelly and EU and Competition solicitor, Simon Shinkwin co-author the 2018 Ireland chapter of Getting the Deal Through: Merger Control
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.
Partner Helen Kelly and Senior Associate Ronan Scanlan of the EU, Competition and Regulatory Group co-author the Ireland chapter for Getting the Deal Through: Merger Control 2019.
The International Comparative Legal Guide to: Mergers & Acquisitions 2018Matheson Law Firm
Corporate M&A Partners, Fergus Bolster and Brian McCloskey co-author the Irish chapter of the International Comparative Legal Guide to Mergers and Acquisitions 2018. The chapter provides a practical insight into Irish public company M&A, covering a range of topics including the mechanics of acquisition, friendly and hostile transactions, stakebuilding, deal protection and target defences.
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.
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: Merger Control, Ireland 2018 Matheson Law Firm
EU and Competition partner, Helen Kelly and EU and Competition solicitor, Simon Shinkwin co-author the 2018 Ireland chapter of Getting the Deal Through: Merger Control
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.
Partner Helen Kelly and Senior Associate Ronan Scanlan of the EU, Competition and Regulatory Group co-author the Ireland chapter for Getting the Deal Through: Merger Control 2019.
The International Comparative Legal Guide to: Mergers & Acquisitions 2018Matheson Law Firm
Corporate M&A Partners, Fergus Bolster and Brian McCloskey co-author the Irish chapter of the International Comparative Legal Guide to Mergers and Acquisitions 2018. The chapter provides a practical insight into Irish public company M&A, covering a range of topics including the mechanics of acquisition, friendly and hostile transactions, stakebuilding, deal protection and target defences.
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.
Corporate M&A partners Brian McCloskey and Fergus Bolster co-author the Ireland chapter of the International Comparative Legal Guide to Mergers and Acquisitions..
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.
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 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.
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.
ICLG Guide to International Arbitration 2017 IrelandMatheson Law Firm
Nicola Dunleavy and Gearóid Carey co-author the Irish chapter of International Arbitration 2017, a practical cross-border insight into international arbitration work.
The International Comparative Legal Guide to Product Liability 2015Matheson Law Firm
This document provides an overview of product liability law in Ireland. It discusses the main systems of liability including strict liability under statute as well as fault-based liability in tort and contract. It notes that contractual liability is often difficult to establish against manufacturers for injured parties. Criminal liability can arise for supplying unsafe products under relevant statutes. There is no general state compensation scheme in Ireland but ad hoc schemes have been established in some cases. The document outlines who can be responsible under different liability systems and discusses issues such as burden of proof, obligations to recall products, and criminal sanctions.
The International Comparative Legal Guide to: International Arbitration 2018Matheson Law Firm
Partner Nicola Dunleavy and Associate Gearóid Carey co-author the Ireland chapter for The International Comparative Legal Guide to: International Arbitration 2018
Benefits on Madison, Inc. offers several services including mobile device warranty against mechanical failure, accidental damage, theft and loss with no deductible. They also offer travel protection including travel evacuation, discounts and accident insurance. Additional services include roadside assistance with towing, emergency supplies and tire changes. They provide discounts of 10-30% on cell phones, internet, security systems and energy bills.
The International Comparative Legal Guide to Product Liability 2018Matheson Law Firm
Tom Hayes, Head of the Commercial Litigation and Dispute Resolution Department and Michael Byrne, Partner in the Commercial Litigation and Dispute Resolution Department co-author the Ireland chapter for The International Comparative Legal Guide to Product Liability 2018.
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.
The document provides an overview of product liability systems in Ireland. It discusses the main forms of liability including:
1) Statutory liability under the Liability for Defective Products Act 1991 which establishes strict liability for damage caused by defective products.
2) Tort/negligence liability where a manufacturer owes a duty of care and breaches that duty, causing damage. Liability is fault-based.
3) Contractual liability if goods are sold under the Sale of Goods Act 1893 or Supply of Services Act 1980, where goods must be of merchantable quality.
4) Potential criminal liability under the European Communities (General Product Safety) Regulations 2004 if an unsafe product is placed on the market
The International Comparative Legal Guide: Private Client 2019Matheson Law Firm
Private Client partner, John Gill and Private Client senior associate, Lydia McCormack co-author the Ireland 2019 chapter of the International Comparative Legal Guide to Private Client.
The International Comparative Legal Guide to: Construction and Engineering La...Matheson Law Firm
Matheson partners Rhona Henry and Nicola Dunleavy co-wrote the Ireland chapter for The International Comparative Legal Guide to: Construction and Engineering Law 2016, third edition.
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.
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.
Getting The Deal Through: Merger Control Market Intelligence 2016Matheson Law Firm
Helen Kelly, head of the EU, Competition and Regulatory Law Group, and Eoin Kealy, associate in the EU, Competition and Regulatory Law Group, co-wrote the Ireland chapter for Getting the Deal Through: Merger Control Market Intelligence 2016.
Reproduced with permission from Law Business Research Ltd. This article was first published in Getting the Deal Through: Market Intelligence (Volume 3, Issue 1).
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.
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 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.
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.
ICLG Guide to International Arbitration 2017 IrelandMatheson Law Firm
Nicola Dunleavy and Gearóid Carey co-author the Irish chapter of International Arbitration 2017, a practical cross-border insight into international arbitration work.
The International Comparative Legal Guide to Product Liability 2015Matheson Law Firm
This document provides an overview of product liability law in Ireland. It discusses the main systems of liability including strict liability under statute as well as fault-based liability in tort and contract. It notes that contractual liability is often difficult to establish against manufacturers for injured parties. Criminal liability can arise for supplying unsafe products under relevant statutes. There is no general state compensation scheme in Ireland but ad hoc schemes have been established in some cases. The document outlines who can be responsible under different liability systems and discusses issues such as burden of proof, obligations to recall products, and criminal sanctions.
The International Comparative Legal Guide to: International Arbitration 2018Matheson Law Firm
Partner Nicola Dunleavy and Associate Gearóid Carey co-author the Ireland chapter for The International Comparative Legal Guide to: International Arbitration 2018
Benefits on Madison, Inc. offers several services including mobile device warranty against mechanical failure, accidental damage, theft and loss with no deductible. They also offer travel protection including travel evacuation, discounts and accident insurance. Additional services include roadside assistance with towing, emergency supplies and tire changes. They provide discounts of 10-30% on cell phones, internet, security systems and energy bills.
The International Comparative Legal Guide to Product Liability 2018Matheson Law Firm
Tom Hayes, Head of the Commercial Litigation and Dispute Resolution Department and Michael Byrne, Partner in the Commercial Litigation and Dispute Resolution Department co-author the Ireland chapter for The International Comparative Legal Guide to Product Liability 2018.
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.
The document provides an overview of product liability systems in Ireland. It discusses the main forms of liability including:
1) Statutory liability under the Liability for Defective Products Act 1991 which establishes strict liability for damage caused by defective products.
2) Tort/negligence liability where a manufacturer owes a duty of care and breaches that duty, causing damage. Liability is fault-based.
3) Contractual liability if goods are sold under the Sale of Goods Act 1893 or Supply of Services Act 1980, where goods must be of merchantable quality.
4) Potential criminal liability under the European Communities (General Product Safety) Regulations 2004 if an unsafe product is placed on the market
The International Comparative Legal Guide: Private Client 2019Matheson Law Firm
Private Client partner, John Gill and Private Client senior associate, Lydia McCormack co-author the Ireland 2019 chapter of the International Comparative Legal Guide to Private Client.
The International Comparative Legal Guide to: Construction and Engineering La...Matheson Law Firm
Matheson partners Rhona Henry and Nicola Dunleavy co-wrote the Ireland chapter for The International Comparative Legal Guide to: Construction and Engineering Law 2016, third edition.
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.
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.
Getting The Deal Through: Merger Control Market Intelligence 2016Matheson Law Firm
Helen Kelly, head of the EU, Competition and Regulatory Law Group, and Eoin Kealy, associate in the EU, Competition and Regulatory Law Group, co-wrote the Ireland chapter for Getting the Deal Through: Merger Control Market Intelligence 2016.
Reproduced with permission from Law Business Research Ltd. This article was first published in Getting the Deal Through: Market Intelligence (Volume 3, Issue 1).
This document summarizes Irish competition law relating to the abuse of a dominant position. It outlines that abuse of a dominant position is prohibited by section 5 of Ireland's Competition Acts, which mirrors article 102 of the EU Treaty. The Competition and Consumer Protection Commission and Communications Regulation Commission can investigate potential abuses. To date there have been few court cases, but the CCPC frequently concludes investigations through negotiated settlements requiring companies to amend potentially anti-competitive practices.
Big Data is today: key issues for big data - Dr Ben EvansARDC
Presentation in Canberra: Preparing for your data future seminar
Fri 22 July 2016
Big Data is today: key issues for big data
Dr Ben Evans
NCI - Associate Director
Research Engagements and Initiatives
Have you implemented a Data Management Plan (DMP) tool at your institution or are you currently involved in discussions to implement one? Would you like to connect with others who are involved in implementing DMPs? Then this webinar is for you!
This webinar will bring together those involved in planning or implementing DMP to exchange information and explore ideas around DMP.
>>>>>>>>>>>>>>>>>>>>>>>>
Kathryn Unsworth and Natasha Simons lead the conversation by starting off with a few thoughts on:
-- a wrap up of the DMP Birds of a Feather session at eResearch Australasia (Oct 2016)
-- DMPs v2
-- discussion around DMPs as Thing 15 in the 23 (Research Data) Things program
-- and some thought provoking ideas.
This section WILL be recorded.
Then open up for discussion - NOT recorded.
We will also be looking to gauge interest in the formation of a DMP Community of Practice in Australia.
>>>>>>>>>>>>>>>>>>>>>>>>
Background:
Significant advocacy and technical enterprise have been directed towards the development and use of DMP tools. However, the agents and motivations driving DMP use differ, presenting use cases to explore and questions to be answered:
-- Why implement a DMP tool?
-- Does DMP use align with an agent’s motivations and more importantly with intended outcomes?
-- What are the expected outcomes?
-- Is there a one-size-fits-all DMP?
-- Is best practice for researchers an aim or a hoped-for by product?
>>>>>>>>>>>>>>>>>>>>>>>>
More info about DMPs: http://www.ands.org.au/working-with-data/data-management/data-management-plans
Australian DMP examples: https://projects.ands.org.au/policy.php
>>>>>>>>>>>>>>>>>>>>>>>>
Contact:
Kathryn.Unsworth@ands.org.au
Natasha.Simons@ands.org.au
The document discusses factors driving the Australian telecommunications market towards SIM-only and prepaid plans. Three main factors are removing friction for customers to switch providers easily: 1) the 4G networks of all providers are now comparable in quality; 2) phone leasing options being introduced will separate device costs from network plans; and 3) eSIM technology will allow switching providers directly from phone settings. This environment makes retaining customers through long-term contracts very difficult and favors lower-cost SIM-only plans and mobile virtual network operators (MVNOs).
The Cyprus chapter in ICLG Merger Control 2016 covers common issues in merger control laws and regulations – including relevant authorities and legislation, notification and its impact on the transaction timetable, remedies, appeals and enforcement and substantive assessment
Nicola Dunleavy and Gearóid Carey examine arbitration as a method of alternative dispute resolution in Ireland. Topics covered include The Arbitration Act 2010, making, challenging and enforcing awards as well as current issues affecting the use of arbitration in Ireland.
This document provides an overview of corporate recovery and insolvency procedures in Cyprus. It discusses how creditors can take security over assets, transactions that can be vulnerable to attack if a company is in financial difficulties, and the main formal insolvency procedures under Cyprus law. These include examinership, arrangements/reorganizations, receivership, and voluntary or compulsory winding up. The tests for insolvency include failure to pay debts over €5,000 within three weeks or a court determining the company is unable to pay its debts based on the value of assets versus liabilities.
The International Comparative Legal Guide to Private Client 2016 Matheson Law Firm
Matheson partner John Gill and associate Allison Dey co-authored the Ireland chapter for The International Comparative Legal Guide to Private Client 2016.
The International Comparative Legal Guide to: Private Client 2018 Matheson Law Firm
This document provides a summary of the key taxation considerations for private clients becoming established in Ireland. It discusses how domicile, residence and nationality impact tax liability. It also outlines the main taxes that apply, including capital acquisitions tax on gifts and inheritances, income tax, capital gains tax, universal social charge, stamp duty and more. Anti-avoidance rules are also mentioned that can tax offshore structures of Irish residents. In general, domicile and residence are important connecting factors that determine the extent of tax liability for private clients in Ireland.
The International Comparative Legal Guide to: Enforcement of Foreign Judgment...Matheson Law Firm
This document summarizes the legal framework and procedures for recognizing and enforcing foreign judgments in Ireland. Under common law, foreign money judgments from non-EU/EFTA countries can be recognized and enforced through Irish court proceedings. The judgment must be final, for a definite sum, from a court of competent jurisdiction, and not related to tax or public laws. The party seeking enforcement must obtain leave from the Irish High Court and serve the defendant. Recognition is required before a judgment can be enforced. A defendant can challenge enforcement on grounds of fraud, public policy violations, or the foreign court lacking jurisdiction. The procedures involve filing affidavits and motions with the High Court. Special enforcement regimes also exist for judgments from EU/EFTA countries
This document summarizes the various regimes for recognizing and enforcing foreign judgments in Ireland. The main regimes are:
1. Common law - Applies to judgments from countries other than EU/EFTA states or states party to international conventions. Requires fresh proceedings and leave of the High Court. Judgment must be for a definite sum.
2. EU Regulation 1215/2012 - Applies to judgments between EU states. Simplified recognition and enforcement procedure.
3. Lugano Convention - Applies to judgments between EU/EFTA states. Similar to EU Regulation.
4. New York Convention - Applies to recognition of foreign arbitral awards from Convention signatory states.
Under
International Comparative Legal Guide to Private Equity 2018 - IrelandMatheson Law Firm
Corporate partner, Éanna Mellett and Tax partner, Aidan Fahy co-author the Ireland chapter for the International Comparative Legal Guide to Private Equity 2018 4th Edition.
The International Comparative Legal Guide to Private Client 2017Matheson Law Firm
The document provides an overview of private client legal issues in Ireland. It discusses Ireland's taxation rules for individuals becoming established in the country, including how domicile, residence and ordinary residence are defined for tax purposes. It outlines the types of pre-entry tax planning that can be undertaken, such as realizing capital gains before taking up residence. It also describes the income tax and capital gains tax implications for individuals based on their residence and domicile status. Finally, it lists other direct taxes that may apply including social insurance, universal social charge, deposit interest retention tax and stamp duty.
The International Comparative Legal Guide to Insurance and Reinsurance 2018Matheson Law Firm
Darren Maher, Head of the Financial Institutions Group at Matheson and a member of the firm's Brexit Advisory Group, discusses Brexit relocations to Ireland in The International Comparative Legal Guide to: Insurance and Reinsurance 2018.
This document provides an overview of construction law in Denmark. Some key points:
- Foreign contractors face few legal hurdles to set up operations in Denmark, which has a business-friendly environment. Practical concerns include bonding capacity, labor issues, and relationships with subcontractors.
- Neither Danish nor foreign companies require a license to perform construction work, though some specialized work requires authorization. Foreign companies and individuals may need work permits.
- Danish competition law does not advantage domestic contractors over foreign ones. Bribery is illegal and contracts obtained through bribery are not enforceable.
- Political contributions do not restrict working for public agencies, but must be disclosed over certain amounts.
- Standard contract
The Banking Regulation Review - Poland - ChapterMedia SPCG
This document provides an overview and introduction to The Banking Regulation Review, 7th Edition. It lists the editor, Jan Putnis, and provides publishing details such as the publisher, marketing and production teams. It also lists acknowledgments to various law firms that assisted in preparing the content. Finally, it provides a table of contents that outlines the 37 chapters covering banking regulation in countries around the world. The document serves as an overview and introduction to the compilation.
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.
The International Comparative Legal Guide to Business Crime 2016Matheson Law Firm
Matheson partners, Bríd Munnelly and Carina Lawlor, co-author the Ireland chapter for The International Comparative Legal Guide to Business Crime 2016.
The document provides an overview of corporate governance principles and recent developments in Thailand. It notes that Thailand's legal system is based on civil law and that corporate governance principles aim to regulate the relationship between a company's board, management, and shareholders. It outlines recent reforms to strengthen corporate governance, including the establishment of the National Corporate Governance Committee in 2002 and revisions to the Stock Exchange of Thailand's Principles of Good Corporate Governance. The document also briefly mentions that most corporate governance cases in Thailand are settled at the Securities and Exchange Commission rather than through court cases.
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.
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.
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.
A Critical Study of ICC Prosecutor's Move on GAZA WarNilendra Kumar
ICC Prosecutor Karim Khan's proposal to its judges seeking permission to prosecute Israeli leaders and Hamas commanders for crimes against the law of war has serious ramifications and calls deep scrutiny.
Reviewing contracts swiftly and efficiently is crucial for any organization. It ensures compliance, reduces risks, and keeps business operations running smoothly.
Capital Punishment by Saif Javed (LLM)ppt.pptxOmGod1
This PowerPoint presentation, titled "Capital Punishment in India: Constitutionality and Rarest of Rare Principle," is a comprehensive exploration of the death penalty within the Indian criminal justice system. Authored by Saif Javed, an LL.M student specializing in Criminal Law and Criminology at Kazi Nazrul University, the presentation delves into the constitutional aspects and ethical debates surrounding capital punishment. It examines key legal provisions, significant case laws, and the specific categories of offenders excluded from the death penalty. The presentation also discusses recent recommendations by the Law Commission of India regarding the gradual abolishment of capital punishment, except for terrorism-related offenses. This detailed analysis aims to foster informed discussions on the future of the death penalty in India.