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Dillon Eustace
 
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Tel: +353 1 667 0022
Fax: +353 1 667 0042
33 Sir John Roberson’s Quay
Dublin 2
Ireland
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By Sean Murray
Section 246 of the Taxes Consolidation Act, 1997 requires the deduction of income tax at the standard rate from annual (yearly) interest paid by (i) companies ...
By Dillon Eustace
The EIOPA intends to publish the technical information in relation to RFR term structures on a monthly basis to ensure consistent calculation of technical provisions across the European Union.
By Conor Boden, David Walsh, Brian Higgins
In welcome news for UCITS funds, the Chilean private pension fund regulator (known as the Superintendencia de Pensiones ("SP")) recently clarified that Chilean private pension funds ...
By Etain De Valera, Breeda Cunningham, Áine McCarthy
While the majority of the changes made to the GDPR simply clarify the existing text, it is worth noting that the corrigendum revises Article 35 of the GDPR which relates to the requirement to...
By Muireann Reedy
On 10 July 2015, the Central Bank of Ireland (the "Central Bank") announced that it had referred a case concerning Irish Nationwide Building Society ("INBS") and "…certain persons...
By Keith Robinson, David O’Shea
In our February briefing, we considered the Credit Report Act 2013 (the "Act") and in particular the commencement of Phase Two credit reporting by lenders.
By Keith Robinson, David O’Shea
The doctrine of consolidation generally applies where a borrower has mortgaged separate properties to secure separate debts owed to the same lender.
By Matt Mulry, Jonathan Law, Christine Holland
The Cayman Islands Monetary Authority (CIMA) has published statistics for the numbers of private investment funds registered with them across various categories and in aggregate as at the end of Q1, 2018.
By Conor Houlihan, John-Hugh Colleran, Jamie Ensor
It is anticipated that a number of significant non-performing loan (NPL) portfolios will be divested by banks operating in the Irish market over the coming year.
By Christine Holland, Matt Mulry, Jonathan Law
The Cayman Islands Monetary Authority ("CIMA) has provided welcome clarification on certain points of ambiguity within the Anti-Money Laundering Regulations, 2017 ("AML Regulations") which came into force on 2 October, 2017, and the corresponding guidance notes ("Guidance Notes") issued by CIMA on 13 December, 2017 by way of a notice issued on 6 April, 2018 (the "Notice").
By Conor Houlihan, Richard Lacken
Alternative finance continues to be a developing sphere in the Irish lending market. Alternative lenders are very active; in particular, in the Irish real estate finance space.
By Kate Curneen
Last month, the European Commission (the "Commission") presented its Second Progress Report on the Action Plan to address non-performing loans ("NPLs") in Europe (the "Second Progress Report").
By Brian Kelliher, Áine McCarthy
Earlier this month, the Central Bank published a consultation paper ("CP119") in which it seeks responses from interested stakeholders to proposed amendments to the Central Bank UCITS Regulations.
By Dillon Eustace
Central Bank publishes a second edition of the Central Bank Investment Firm Regulations
By Dillon Eustace
During the period 1 January 2018 to 31 March 2018, the Central Bank published the Twenty-Second Edition of the Central Bank UCITS Question & Answers
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