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By Tracy Gilvarry, Ronan Cremin
With effect from 1 October 2010, the Central Bank Reform Act (the "Act") has created a new fully integrated Central Bank of Ireland (the "Central Bank") with a unitary board called the Central Bank Commission (the "Commission").
By Emmet Scully
The e-stamping system went live on 1 January 2010. In a previous article, in the November 2009 edition of "Irish Tax Review", I examined the risk management aspects of the operation of the e-stamping system.
By Gerry Halpenny, Jennifer McGuire
An issue that frequently exercises the minds of buyers and sellers of companies and businesses is the possibility of a previously unknown pre-completion liability that comes to light after completion of the transaction, particularly where provision for the liability, if known, would have been made in the audited or management accounts of the target.
By Alan Browning
Where certain companies allot shares they must file a Form B5 (Return of Allotments) in the Companies Registration Office (CRO).
By Neil O'Keeffe
Across Ireland there are still a significant number of loan facilities yet to be fully drawn down by borrowers.
By Jennifer McGuire, Gerry Halpenny
An issue that frequently exercises the minds of buyers and sellers of companies and businesses is the possibility of a previously unknown pre-completion liability that comes to light after completion of the transaction, particularly where provision for the liability, if known, would have been made in the audited or management accounts of the target.
By Susan Battye
Despite some more positive economic forecasts, companies are still looking to make cut-backs where they can. Understandably the provision of perks and non-essential benefits may be in the firing line.
By Sarah Lyons
On July 1, 2010 the European Commission introduced a new programme of legislative changes with respect to the investment funds known as UCITS (Undertakings for Collective Investment in Transferable Securities).
By Sarah Lyons
Following a protracted period of intense lobbying at European level, the European Parliament and the EU Council recently finalised their respective drafts of the Alternative Investment Fund Managers Directive.
By Áine Matthews
In May this year, Taoiseach Brian Cowen (the Irish Prime Minister), announced that the Irish Government is to tax online betting and to introduce licences for overseas betting providers.
By Clair Cassidy, Paul McCutcheon
Recent legislation could have a significant impact on landowners and on those who believe they have acquired rights on other people's land such as rights of way and fishing and grazing rights.
By Alan Browning
For some larger companies and groups, it makes good business sense to avoid having to publicly file their accounts. This involves adopting a corporate structure that sees the business move from limited company status to unlimited company status.
By Marco Hickey, Aoife Nic Lochlainn
The European Commission takes a dim view of cartels, price-fixing and anti-competitive practices, but it does make exceptions for certain types of agreements made between undertakings operating at different levels of the supply chain.
By Neil O'Keeffe
The past couple of years in Ireland have seen lenders adopt a wait and see approach to a large number of borrower defaults, but such tactics can be fraught with danger, particularly in light of a recent UK court decision. Neil O'Keeffe explains.
By Sarah Lyons
Following a protracted period of intense lobbying at European level, the European Parliament and the EU Council recently finalised their respective drafts of the Alternative Investment Fund Managers Directive.