JD Supra Ireland

Publisher:
JD Supra
Publication date:
2019-04-29

Publisher

Latest documents

  • Ireland | Chambers 2024 Global Practice Guide on Securitisation

    1. Specific Financial Asset Types - 1.1 Common Financial Assets - A wide range of asset classes have been securitised by Irish special purpose entities (SPEs): residential mortgages; commercial mortgages; auto loans; consumer loans; SME loans; corporate loans; shipping assets; aircraft lease rentals; trade, credit card and hire purchase receivables; commodities; royalties; carbon assets; and nonperforming loans (NPLs). Originally published by Chambers and Partners - February 2024.

  • Irish Asset Management & Investment Funds ESG Newsletter - September / October 2023

    Regulation around ESG investment in Ireland is evolving rapidly with developments from the Central Bank of Ireland, European Commission and ESMA building an increasingly sophisticated regulatory backdrop. Our summary of the key recent developments includes: Central Bank of Ireland updates, including communication of the latest regulatory expectations on sustainability disclosures following its spot-check review; Please see full Newsletter below for more information.

  • Budget 2024 – Tax Highlights Ireland

    10 October 2023 – Ireland's Budget 2024 was presented in the context of a positive economic performance for Ireland — full employment, budget surpluses, rising population and a falling national debt — against a backdrop of global economic and geopolitical uncertainty. The result was the announcement of a 'spend and save' budget that included a significant package of public expenditure measures to further support the Irish economy and society, as well as a commitment to establish two new long-term savings funds to future proof the economy and public finances against future challenges. Please see full Article below for more information.

  • Irish Quarterly Legal and Regulatory Report - Asset Management and Investment Funds April – June 2023

    In this quarter's edition of the legal and regulatory report, we include a number of key outputs from ESMA, including its updates to Q&As on the application of the AIFMD and the UCITS Directive (outlined at sections 1.2 and 2.2 of the report) and its final report following the completion of its common supervisory action outlining its supervisory expectations on asset valuation rules (4.6(e)). The Central Bank in a welcome development updated its AIFMD Q&A to increase the investment limits for QIAIFs seeking exposure to digital assets (1.3). It has also published its template data return to facilitate its active monitoring of the progress made by funds with Irish property asset exposure to implement its published leverage limits (3.3).

  • Ireland’s Individual Accountability Framework (“IAF”) – What You Need to Know

    Introduction - The Central Bank (Individual Accountability Framework) Act 2023 (the “Act”) was signed into law on 9 March 2023. The Act amends several existing pieces of legislation2 and is amongst the most significant pieces of legislation impacting the powers of the Central Bank of Ireland (“Central Bank”) in recent years. The key objectives of the Act are to improve the management of risk in regulated financial service providers and outcomes for consumers. Please see full Publication below for more information.

  • Irish Quarterly Legal and Regulatory Report - Asset Management and Investment Funds January to March 2023

    Welcome to the January – March 2023 issue of our Irish Quarterly Legal and Regulatory Developments report for asset management and investment funds. This report covers key dates and developments during the quarter under the following headings: UCITS & AIFMD developments including the latest ESMA Q&As; Central Bank developments including its: Industry Letter on Costs and Fees - Risk Outlook Report for 2023; and - latest PRIIPs KID Guidance; as well as... Please see the full Report below for more information.

  • Irish Quarterly Legal and Regulatory Report - Asset Management and Investment Funds October to December 2022

    Welcome to the October – December 2022 issue of our Irish Quarterly Legal and Regulatory Developments report for asset management and investment funds. This report covers key developments during the quarter under the following headings: UCITS & AIFMD developments; Central Bank developments; as well as other legal and regulatory developments, including ESG related updates. Please see full Report below for more information.

  • Chambers Global Aviation Finance & Leasing Guide 2022: Ireland

    1.1.1 Taxes/Duties Payable Upon Execution of the Sales Agreement VAT Whether there will be any VAT payable on the sale of an aircraft is determined by its physical location at the point of sale. If the aircraft is physically located in Ireland at the time, the place of supply for Irish VAT purposes will be Ireland. As a result, the seller will be liable for any Irish VAT chargeable on the supply, at 23%. However, if the aircraft will be used outside the EU or by a transport undertaking operating for reward chiefly on international routes, Irish VAT will apply at 0%. The seller will be obliged to be registered for VAT in Ireland, regardless of whether the 0% or 23% rate applies. Please see full Alert below for more information.

  • Ireland Update: Updates on SFDR Level 2

    On 4 October 2022, the Central Bank of Ireland published a notice of intention with process clarifications for UCITS and AIFs pre-contractual documentation updates ahead of the implementation of the SFDR Level 2 requirements applying from 1 January 2023. The Central Bank’s intention to make a fast-track filing process available for prospectus updates had been flagged in advance by the Central Bank to industry. Please see full Advisory below for more information.

  • Budget 2023 – Tax Highlights

    Last year's Budget was presented as setting a course for a journey to a post-pandemic Ireland in 2022. Few could have expected the global economic challenges that were awaiting, including the war in Ukraine, rising inflation and a global energy crisis. Set against this backdrop, Ireland's Budget 2023 was presented as a "Cost of Living Budget" to support individuals, families and businesses to deal with rising prices. However, the Budget also struck an optimistic tone in terms of the remarkable recovery in Ireland's labour market over the past year and the strength of tax revenues, while also exercising prudence to ensure a sustainable and strong economy into the future. Please see full Alert below for more information.

Featured documents

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT