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The Irish Department of Finance has unveiled a comprehensive roadmap to transform how retail investors are taxed, with a new investment account at its core designed to simplify the tax framework and encourage greater participation in capital markets. The proposal includes annual contribution limits, a tax-free threshold, and a flat-rate tax structure that eliminates the controversial deemed disposal rule, while also signaling broader reforms to investment fund taxation from Budget 2028 onwards. This initiat

When a patent owner grants an exclusive license, does it automatically lose the right to sue infringers? The Federal Circuit addressed this critical question in two parallel cases, examining what retained rights are necessary to preserve constitutional standing. The court's analysis reveals how specific contractual provisions—including sublicense approval authority, royalty rights, and enforcement participation—can determine whether a patent owner maintains a meaningful legal stake in its patent

The legislative framework governing agency workers in Ireland, the Protection of Employees (Temporary Agency Work) Act 2012 (the “2012 Act”) has been in place for almost 15 years but continues to be an area that generates questions...