Aoiffe Moran

Regulation, licensing and registration Principal regulatory bodies What are the principal regulatory bodies that would have authority over a private equity fund and its manager in your jurisdiction, and what are the regulators’ audit and inspection rights and managers’ regulatory reporting requirements to investors or regulators?

Taxation Tax obligations Would a private equity fund vehicle formed in your jurisdiction be subject to taxation there with respect to its income or gains? Would the fund be required to withhold taxes with respect to distributions to investors? Describe what conditions, if any, apply to a private equity fund to qualify for applicable tax exemptions.

What you need to know New provisions of the Official Languages Act 2003 came into effect from 21 December 2024 They place additional legal obligations on public bodies relating to social media communications, the use of Irish language names, and the use of the Irish language in official forms and logos The Irish Language Schemes are repealed and will be replaced by Language Standards Developments in the use of the Irish language by public bodies will continue throughout 2025 with guidelines...