Insights

On December 8, 2023, the European Supervisory Authorities (EBA, EIOPA and ESMA – the ESAs) launched the public consultation on the second batch of policy mandates under the Digital Operational Resilience Act (DORA). This public consultation covers six policy documents that will establish requirements for financial institutions. Read our article to find out more.

The UK Financial Conduct Authority (FCA) has produced draft rules for overseas funds being distributed to UK investors. These rules are being put in place for funds from jurisdictions where the UK Government has issued an ’Equivalence’ decision. Read this article to find out more about the new requirements.

Navigate the changes in EU tax regulations with BEFIT and Transfer Pricing proposals, aiming for harmonisation, fair taxation, and reduced compliance burdens.

Irish Revenue published a new tax and duty manual Part 35a-01-05 – Requests for TP Documentation (‘TDM’) in December 2023. The TDM serves as a policy document to ensure that the Transfer Pricing Audit Branches (‘TP Audit Branches’) take a consistent approach when requesting TP documentation from taxpayers for risk assessment. Read our latest insights and stay informed with the latest Transfer Pricing updates.

As a component of the European Union’s (EU) aspirations for climate neutrality, CBAM, effective from October 1, 2023, will have an impact on the importation of goods in specific sectors with high carbon emissions into the EU.

Pensions are investment vehicles that are often set up through an insurance company in the workplace as individuals set out on their financial journey. As life demands, commitments and financial goals change as do financial expectations for the future. We believe your pension should also change to suit your changing financial circumstances allowing you choice, flexibility, cost effectiveness and transparency as you build your personal wealth.

On 22 December 2023, the Irish Government published SI 650 and SI 651 of 2023, two statutory instruments transposing into law the EU CESOP Directive that introduces new record-keeping and reporting requirements for Payment Service Providers (PSPs).

Businesses and organisations here have become a greater target for fraudulent activity by criminals looking to exploit the vast amounts of data that is created, shared and uploaded every second of the day. The challenge now is how to identify, monitor and manage that risk.

Finance Bill (No. 2) 2023 introduced an amendment to the collection and reporting requirements of share option related taxes. The taxation of a gain realised on the exercise, assignment or release of share options has moved from an individual self-assessment system to a PAYE real-time payroll withholding system.

When it comes to growth, all companies will likely have a capital requirement at some point. Company leaders must determine the form of that capital—debt or equity—and how attractive the company is to the different types of capital providers, amongst other factors.

Debt advisory helps these leaders find, evaluate and select the best funding options available for their business, enabling them to execute their growth plans by ensuring that they have access to the funding partners and financing instruments best suited to their business needs and future goals.

The threat of a cyber-attack has never been greater and despite the best efforts of businesses and organisations to mitigate risk, many remain exposed as cybercriminals rapidly adapt to new technologies. This includes exploiting weakness in artificial intelligence (AI) technology at a much faster pace than industries are keeping up.