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Results: 1-10 of 69

CP86 synopsis, feedback, guidance & next steps
  • A&L Goodbody
  • Ireland
  • July 23 2015

On 12 June, 2015, the Central Bank of Ireland (the CBI) published a document entitled "Fund Management Company Boards". This document includes


Companies Act 2014 and its impact on companies operating in the Irish investment funds industry
  • A&L Goodbody
  • Ireland
  • January 7 2015

The Companies Bill 2012 has now been signed by the President of Ireland (on 23 December 2014), and has become the Companies Act 2014 (the Act). It is


Connected party disclosures
  • A&L Goodbody
  • Ireland
  • September 24 2012

The Central Bank is providing a temporary waiver in respect of the disclosure requirements for connected party transactions, as required under UCITS Notice 14 and Non-UCITS Notice 2, for current reporting periods


New Irish (AIF) fund structure, review of non-UCITS promoter requirements and more
  • A&L Goodbody
  • Ireland
  • September 24 2012

As reported in the Front Page news alert, the Central Bank of Ireland (Central Bank) deputy governor, Matthew Elderfield, addressed the Irish Funds Industry Association (IFIA) conference on 12 September 2012


CB policy on UCITS SMIC business plans
  • A&L Goodbody
  • Ireland
  • September 24 2012

The Central Bank is currently considering the fine detail of its requirements for SMIC business plans so as to ensure pragmatic and proportional compliance by SMICs with the organisational rules in Level 2 of the UCITS IV Directive


FATCA recent developments - model intergovernmental agreements
  • A&L Goodbody
  • Ireland, United Kingdom, USA
  • September 24 2012

As we reported on in previous editions in early 2012 the US Treasury and the Inland Revenue Service (IRS) issued a joint statement together with France, Germany, Italy, Spain and the UK setting out a framework for the establishment of intergovernmental agreements to better facilitate the implementation of FATCA


Funds industry corporate governance code - adoption deadline of 31 Dec 2012
  • A&L Goodbody
  • Ireland
  • September 24 2012

The deadline of 31 December 2012 to adopt the Corporate Governance Code for Collective Investment Schemes and Management Companies (the Code) is fast approaching


AIFMD - depositary
  • A&L Goodbody
  • Ireland, USA
  • April 10 2013

2011 61EU on Alternative Investment Fund Managers (AIFMD) must be implemented by EU Member States by 22 July 2013. AIFMD is supplemented by a


IFIA Guidance on annual and half-yearly reports for Irish authorised UCITS
  • A&L Goodbody
  • Ireland
  • May 31 2013

On 17 December 2012, ESMA published guidelines on ETFs and UCITS which came into effect on 18 February 2013. In February 2013 the Central Bank


Return of value of units held by Irish tax resident investors in a fund
  • A&L Goodbody
  • Ireland
  • May 31 2013

The Finance Act 2012 gave the Revenue Commissioners the power to make regulations requiring each fund to file a return of information relating to the