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Maples and Calder
 
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Tel: +1345 949 8066
Fax: +1345 949 8080
PO Box 309, Ugland House
South Church Street
George Town
Grand Cayman KY1-1104
Cayman Islands
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By Andrew Quinn, William Fogarty
The Irish Revenue published new technical guidance on 24 May 2018 relating to companies falling within the scope of section 110 of the Irish Taxes Consolidation Act 1997 (known as "section 110 companies").
By Robin McDonnell, Alan O'Sullivan, Karole Cuddihy
On 6 February 2018, the Irish Supreme Court agreed to hear an appeal in ACC Loan Management Limited v Rickard in relation to the appointment of a receiver in aid of execution on the basis that the issue was one of general and public importance.
By Mark Matthews, Scott Macdonald, Nicola Bashforth, Stephen McLoughlin
As 'open market' US CLOs are now exempt from US risk retention rules, Maples Fiduciary has undertaken a third survey of its US CLO manager clients to assess the impact of the ruling...
By Nicolas Butcher, Iain McMurdo
The Cayman Islands (Cayman) are home to a well-established and ever-growing domicile for private equity funds. This can be seen in the statistics issued by the Cayman Islands Registrar of Partnerships.
By Nicolas Butcher, Iain McMurdo
The reason Cayman has such a well-developed market for private equity funds is a result of its ability to complement onshore fund structures, specifically Delaware partnerships.
By Richard May, Guy Williamson, Stuart Connolly, Philip Ireland, Ann Ng, Heidi de Vries, Michael Gagie
Pursuant to the Securities and Investment Business Act, 2010 and the Mutual Funds Regulations, 2010, all BVI private, professional and public funds and all BVI investment business licence holders...
By George Loutas
In this review, George Loutas provides an up-to-date summary of key legal and practical developments in the area of real estate law in the Cayman Islands ...
By Maples and Calder
The Dublin office of leading international law firm, Maples and Calder, recently advised Cantor Fitzgerald on its agreement to acquire Merrion Capital Group.
By Christopher Capewell, Louise Cowley, Tim Dawson, Jon Fowler, Tim Frawley, Harjit Kaur, Martin Livingston, Paul Lumsden
Further to our previous updates, the Cayman Islands Department for International Tax Cooperation (the "DITC") issued an advisory dated 4 May 2018 (the "Advisory") announcing that the Country-by-Country Reporting Portal (the "CbCR Portal") is now available for Multinational Enterprise Groups (each an "MNE Group") to conduct their notification obligations to the DITC under the CbCR Regulations
By Donna Ager, Deirdre MacCarthy
A "branch" is not defined in legislation and therefore it has been left to be considered on a case by case basis.
By Maples and Calder
Maples and Calder advised Sapphire Aviation Finance I Limited, as issuer, and Avolon Aerospace Leasing Limited, as seller, as to Cayman Islands and Irish law in connection with a US$768.4 million offering...
By Mary Dunne, Fergal Ruane
In this chapter, Mary Dunne and Fergal Ruane assess the Public-Private Partnership (PPP) framework in Ireland, recent projects and current developments in the area of PPP in Ireland.
By James Scanlon
This country-specific Q&A provides an overview to employment and labour law in Ireland.
By Maples and Calder
Since the Irish funds industry started, a high proportion of funds have been established as UCITS (which is why asset levels in Irish UCITS are significantly higher than in Qualifying Investor Alternative Investment Funds ("QIAIFs")). However, there has been a surge in the launches of alternative products in the last five or six years with the QIAIF being the most popular product for new launches.
By Mary O'Neill, Shari McField, Wanda Ebanks
IN SIMPLE TERMS, EETCs are corporate debt securities, typically issued by airlines.
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