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Latest documents

• Alabama prescribes an addback on intercompany interest

  The Alabama Court of Civil Appeals affirmed a trial court’s determination that Pfizer could not deduct interest paid to its related Irish affiliate, finding that the “subject-to-tax exception” did not apply. Alabama requires the add back of interest payments made to a related party unless an exception applies. The taxpayer claimed that Alabama’s subject-to-tax exception...

• Council circulates draft compromises on MISP package

  The legislative review of the Market Integration and Supervision Package (MISP) is progressing in the Council. NRF understands that, at the beginning of September, the Irish Presidency of the Council circulated a first full round of proposed amendments to the European Commission legislative proposal published on 4 December 2025. As a reminder, the MISP legislative...

• Irish AI training programme begins across 30 law firms

  Newcode AI Ireland began a six-week AI enablement programme involving 30 law firms. Its first intake comprises 475 legal professionals and covers AI literacy, discipline-specific training, governance, leadership development and an AI champions track. Newcode is also launching an AI Academy offering continuing professional development and customised law-firm workshops. Click here for the official case/release...

• Newcode rolls out first AI training programme for Irish legal professionals

  Newcode has launched a six-week AI training programme for 475 legal professionals across 30 Irish law firms, described as the first coordinated legal AI training programme of its kind in Ireland. Participants come from corporate, commercial, and general practice. The programme includes practical training, an AI Champions track, and senior leadership sessions on AI strategy...

• Ageing Well Home Support Visitors Share Knowledge in Northern Ireland Workshops – August 2026

  What a way to conclude a busy summer! In August, I had the privilege of joining a program of specialized training and workshops in Belfast, Northern Ireland (NI) for two weeks. My assigned task was to introduce real-world examples of the challenges that can arise when attempting to balance the core importance of recognizing individual...

• Law Pod UK new episode: Deprivation of Liberty

  On 2nd June 2026 the Supreme Court handed down their judgment in Re Attorney General for Northern Ireland’s Reference (Deprivation of Liberty) [2026] UKSC 16. You can read the full analysis of the case by Anogika Souresh and Esme Cairns posted on 9th June. A brief reminder: the Attorney General for Northern Ireland referred to...

• Ireland’s High Court Sets Sanctions Risk for Unverified AI Court Filings

  Ireland’s High Court will require lawyers in civil proceedings to independently verify AI-generated material from 1 September. The practice direction warns that inaccurate AI citations, summaries, or legal propositions may lead to rejected filings, adverse costs, strike-out risks, personal costs orders, or referral to professional regulators. It also adds disclosure/verification expectations for affidavits, witness statements,...

• Irish NCSC Issues Cyber Governance Guidance for Management Boards Ahead of NIS2 Implementation

  On July 7, 2026, the Irish National Cyber Security Centre (“NCSC”) published guidance for management boards and senior executives of organizations subject to the EU’s Network and Information Security Directive (“NIS2”). Reflecting a central theme of NIS2, the Guidance makes it clear that cybersecurity is no longer solely a technical issue, but a governance and...

• Irish NCSC Issues Cyber Governance Guidance for Management Boards Ahead of NIS2 Implementation

  On July 7, 2026, the Irish National Cyber Security Centre (“NCSC”) published guidance for management boards and senior executives of organizations subject to the EU’s Network and Information Security Directive (“NIS2”). Reflecting a central theme of NIS2, the Guidance makes it clear that cybersecurity is no longer solely a technical issue, but a governance and...

• Janssen Files BPCIA Complaint Against Alvotech Related to Golimumab Biosimilar

  On June 19, 2026, Janssen Biotech, Inc. and Janssen Sciences Ireland UC (collectively, “Janssen”) filed a BPCIA Complaint in the U.S. District Court for the Eastern District of Virginia against Alvotech hf. and Alvotech USA Inc. (collectively, “Alvotech”) for patent infringement related to Alvotech’s proposed golimumab biosimilars (AVT05 SC and AVT05 IV) to Janssen’s SIMPONI...

Featured documents

• Immigrant of the Day: Thomas Francis Meagher (Ireland)

  Thomas Francis Meagher (1823–1867), as a young man, was an Irish revolutionary, fighting for Ireland’s independence from British rule. During this time, Meagher introduced the flag that is now regarded as the national Flag of Ireland. In 1848, Meagher was convicted of sedition by the United...

• Immigrant of the Day: Samantha Powers (Ireland)

   Samantha Powers is currently a Special Assistant to President Barack Obama and runs the Office of Multilateral Affairs and Human Rights as Senior Director of Multilateral Affairs on the Staff of the National Security Council. She began her career by covering the Yugoslav Wars as a journalist, ...

• Are Parent Companies Liable for their Subsidiaries’ DB Schemes?

  We are increasingly asked by overseas clients whether, if they acquire a business or a company in Ireland which operates a DB Scheme in Ireland, they could be liable to the DB Scheme even though the acquirer may not participate in that scheme.  UK clients are particularly concerned by this issue...

• Death of the “Double Irish Dutch Sandwich”? Not so Fast.

  On October 14, 2014, the Irish Minister for Finance released proposals as part of the 2015 Irish Budget that would cause Irish incorporated non-resident (“INR”) companies to be treated as tax resident in Ireland beginning January 1, 2015. The goal is to shut down the use of so-called “Double Irish” ...

• European Court invalidates transfer of clinical data from the EU to the U.S through the Safe Harbor Framework

  The Court of Justice of the European Union declares invalid the European Commission’s Safe Harbor Decision and its implications on the transfer of clinical data to the U.S On 6 October 2015, the Court of Justice of the European Union (“CJEU”) ruled that the European Commission Decision on the...

• ISP not required to remove defamatory statements

  The High Court in Muwema v Facebook Ireland Ltd [2016] IEHC 519 held that Facebook had no duty to remove defamatory content posted by an anonymous third party. Justice Binchy did, however, make a Norwich Pharmacal order requiring Facebook to disclose the identity and location of the person...

• Jonathan Brings His Human Rights Research to Ireland

  We are excited to announce that, as part of his Fulbright research, Jonathan Todres will be spending the spring semester in Ireland.  Jonathan authored Human Rights in Children’s Literature: Imagination and the Narrative of Law.  Jonathan will continue his research in this field while in...

• It’s not that far away: FSAI looks ahead to food safety system of 2030

  The Food Safety Authority of Ireland (FSAI) has asked for input on a potential event covering what the food safety system needs to look like by 2030. The agency wants to bring together academicians, regulators and other stakeholders to help identify and define what food safety research and other...

• Whistleblower school: New data, videos and more for teachers

  Search .edu sites for “whistleblower” and you get links to whistleblower reporting offices at universities. Search the academic literature and a robust body of whistleblower scholarship emerges. For academics who want to add whistleblowing into their teaching, an Irish research team has set up a...

• DPC publishes Report and Guidance on cookies following a “cross-sector and cross-size” sweep of website operators

  On 6 April 2020, the Data Protection Commission (DPC) published a report on the use of cookies and other tracking technologies (Report) and an updated guidance note on cookies and other tracking technologies (Guidance). The Report is based on a review carried out by the DPC of websites in various...