Arthur Cox LLP

Overview SFDR 2.0 proposes the replacement of the existing disclosure regime with formal product categorisations or labels. Specifically, it is proposed to replace the existing Article 8 and Article 9 designations with the following new voluntary categories for sustainability-related financial products: Transition (Article 7 of SFDR 2.0); ESG Basics (Article 8 of SFDR 2.0); and Sustainable (Article 9 of SFDR 2.0). The proposal also envisages further “Impact” and “Combined” categories.…

Video Transcription Ciaran Flynn Hello, my name is Ciaran Flynn, and I’m Head of Governance and Consulting Services here at Arthur Cox. Welcome to our new series of videos, which will cover the more nuanced and complex aspects of resilience. Over the course of the series, we will take a closer look at how firms can build resilience frameworks that are not only compliant with relevant regulations, but are also…

At both a national and EU level, measures have been taken over the past number of years to strengthen the European regulatory system and to ensure confidence, continued quality and safety. Enhanced competitiveness and speed of access by patients to therapies are key drivers. The proposal for a Biotech Act, published by the European Commission in late 2025 will also make important changes in the clinical trials regime. Ireland In…

60% not yet using Gen AI in DSAR or data review processes, despite 57% identifying time as the biggest challenge to review large volumes of data Nearly 70% cite “regulator guidance” or “clear human oversight and legal sign-off” as the measures that would make them most comfortable with the use of Gen AI in data review processes A survey conducted at the recent Data and Digital Leadership Forum, our annual…

The consideration per share consisted of $21.00 in cash and one non-transferable contingent value right. The parties entered into a definitive agreement on 22 October 2025 (as amended on 18 November 2025) which provided for the acquisition to occur by way of scheme of arrangement through the High Court of Ireland. Avadel Pharmaceuticals plc and Alkermes plc are each biopharmaceutical companies headquartered in Ireland. The transaction completed on 12 February…

Part 1 (read here: The EU Platform Work Directive: What it is and why it matters) outlined the background to the Directive and clarified which employers fall within scope. In this second instalment of our three-part series on the EU Platform Work Directive (Directive (EU) 2024/2831), we examine in detail the legislative obligations that will transform the regulatory landscape for digital labour reaching obligations.  This Part 2 focuses on three core pillars of legal change:…

The Data and Digital Leadership Forum 2026 took place on 12 February and brought together leaders, policymakers and industry specialists for a day of discussion and insight. The Forum provided an opportunity to explore the fast‑changing landscape of data, digital transformation and regulatory developments. Participants heard from a range of speakers who shared their perspectives on the opportunities and challenges shaping Ireland’s digital future, including the growing impact of artificial…

This partnership reflects our ongoing support of the 30% Club Ireland’s ambition to position gender balance as a core business imperative and to strengthen its role as the leading national voice on senior leadership diversity. Throughout 2026, our support will contribute to a wide‑ranging programme of research, advocacy and engagement led by the 30% Club. This work will highlight the real‑world business, cultural and societal impact of gender‑balanced leadership, and…

Every October, World Mental Health Day shines a spotlight on the importance of protecting and promoting mental wellbeing at work and beyond – serving as a reminder that mental health is not just a personal matter, it is a collective responsibility. For employers, it is both a moral duty and a legal requirement to ensure that the workplace is a safe, supportive environment. With rising rates of stress and burnout…

The shortlist for Mergermarket M&A Awards 2025 has been released, and we are pleased to be shortlisted for the Ireland Legal Adviser of the Year award. The awards recognise the achievements of Europe’s top dealmakers and reward innovative advisory work on some of the region’s most transformative deals of the past year. To learn more, visit Mergermarket European M&A Awards 2025

30/09/2025 News Christopher McLaughlin, Partner in our Corporate and M&A Group, features in a recent column via Dealspeak EMEA (Mergermarket), providing insight as to the recent drive in carve-outs seen across sectors. In the piece, authored by Rupert Cocke and Akshari Hari, Christopher describes the reasons for this trend and the current corporate-deal climate influencing the uptick, both in Ireland and across Europe. The article, entitled ‘Irish carve-outs spurred by…

Geoff Moore Managing Partner, Dublin Geoff is our Managing Partner. He specialises in mergers and acquisitions, corporate finance and private equity.

Fiona de Lacy (Managing Director, Corporate Services), Aiden Small (Partner, Capital Markets) and Brendan Kennedy (Partner, Capital Markets) are looking forward to attending the conference, which will serve as an educational forum designed for investors, issuers, underwriters, rating agencies, lawyers and accountants. The event will offer an opportunity to practitioners to learn the newest techniques in maximising returns and reducing risk exposure in this growing area of asset-backed finance. The…

Click on the image below to read this month’s Horizon Scanner. Click on the links below to access previous editions. September 2025 Horizon Scanner Infrastructure, Construction, Energy July 2025 Horizon Scanner Infrastructure, Construction, Energy June 2025 Horizon Scanner Infrastructure, Construction, Energy May 2025 Horizon Scanner Infrastructure, Construction, Energy April 2025 Horizon Scanner: Infrastructure, Construction, Energy March 2025 Horizon Scanner: Infrastructure, Construction, Energy February 2025 Horizon Scanner: Infrastructure, Construction, Energy January…

Geoff Moore Managing Partner, Dublin Geoff is our Managing Partner. He specialises in mergers and acquisitions, corporate finance and private equity.

We are delighted that eight of our partners have been included in the list. This year, new categories were added, such as one for ‘Rising Stars’ – to spotlight those showing brilliant talent with less than five years’ experience in the partner role. Our partners were featured in the following categories: Ailish Finnerty, Tax Brian O’Rourke, Planning & Real Estate Ciara Buckley, Rising Stars David Molloy, Banking, Asset Finance, and…

We are sponsoring DataCentres Ireland 2025, the country’s leading event for the data centre sector.  The conference, which will bring together key decision-makers, operators, service providers, and innovators in the sector, will take place from 19 – 20 November in the RDS, Ballsbridge, Dublin. Niamh McGovern (Partner, Energy and Infrastructure) and Jacinta Conway (Partner, Environment and Planning) will participate in a panel discussion at the conference on policy, regulation and legislation. For more,…

The summit brings together key stakeholders from the private healthcare sector, and serves as a platform for healthcare professionals, administrators, and industry experts to collaborate, share insights, and discuss emerging trends and challenges in the sector. The theme for the summit will be “Addressing challenges and innovations in Ireland’s private healthcare sector”, and will feature sessions looking at financial sustainability, regulatory developments, digital transformation as well as innovation and patient-centred…

08/10/2025 Deals This significant deal underscores the continued evolution and investment interest in Ireland’s energy market. The Arthur Cox team was led by Niamh McGovern (Energy and Infrastructure), Amy McDermott and Cian McCourt (Corporate and M&A), and David White (Corporate and M&A Northern Ireland) working in close collaboration with a team from Simpson Thacher & Bartlett, led by Amy Mahon. We were also supported by a wider team across the…

The Network and Information Security Directive 2022/2555 (the “NIS2 Directive”) has now come into effect from 17 October 2024 with application to the following sectors (but subject to the enactment of domestic Irish legislation to fully transpose its provisions):: healthcare; manufacturing of pharmaceutical products or preparations, medicinal products or medical devices; energy and utilities; transport; financial institutions (save for those complying with the ICT risk management aspects of the Digital…

In October 2024, some key building blocks for Phase 2 have been put in place. They include Government approval of the South-Coast Designated Maritime Area Plan and a Decision on Grid Connection Policy. South-Coast Designated Maritime Area Plan (“SC-DMAP”) The Oireachtas has approved the SC-DMAP, which is available at the link here. The SC-DMAP identifies four proposed maritime areas off the South Coast within which fixed offshore wind farms may…

Estate planning is an essential process for business owners, particularly those with complex financial structures involving assets in multiple jurisdictions. Business owners domiciled in Northern Ireland but holding personal and business assets in both Northern Ireland and the Republic of Ireland face unique challenges in navigating the legal, tax, and succession frameworks of two distinct legal systems. Crafting an effective estate plan in such cases requires careful consideration of cross-border…

In 2020, we published a briefing considering the existing law enforcement requests regime. Since then, the final text of the anticipated e-Evidence Package, comprising Regulation (EU) 2023/1543 (“the e-Evidence Regulation”) and Directive (EU) 2023/1544 (“the e-Evidence Directive”) has been agreed. This briefing outlines key elements of the new regime, which is to apply in 2026. Legal Framework Parallel Application of Legislation The Law Enforcement Directive (the “LED”) applies specifically to…

The Corporate Sustainability Due Diligence Directive (CSDDD) applies to certain large EU companies and non-EU companies operating within the EU. In-scope companies will be subject to due diligence obligations related to adverse environmental and human rights impacts with respect to companies’ own operations, those of their subsidiaries and their chains of activities. In-scope companies will also be required to adopt and implement a climate transition plan. Companies in Scope The…

For anyone involved in the drafting, negotiation and implementation of contracts, it is vitally important that all parties involved are aware of what the words used mean and that the drafting is accurate, clear and not open to differing interpretations between the parties. The importance of this was highlighted in the recent case of Cantor Fitzgerald & Co v Yes Bank Ltd [2024] EWCA Civ 695. The fundamental question brought…

The Digital Operational Resilience Act (“DORA“) applies to a wide range of financial entities and is focused on ensuring that these entities are able to respond effectively to unplanned information and communication technology (“ICT“) disruption, while minimising the impact on their business and customers. In this briefing, we consider the impact of DORA for fund managers and outline the requirements under DORA to manage and mitigate ICT risk. Does DORA…

This requirement was adopted as part of the 12th package of EU sanctions against Russia in December 2023 and aims to combat the circumvention of existing sanctions against Russia. The Article 12g Requirement: Who must comply Article 12g obliges EU exporters to contractually prohibit the re-exportation to Russia and the re-exportation for use in Russia of certain goods when exporting, selling, supplying or transferring those goods from the EU to…

As many charity trustees may be aware, the week of 13 -17 November 2023 is the Charities Regulatory Authority’s “Charity Trustees’ Week” with an increased focus on the roles and responsibilities of charity trustees. With that in mind, in this briefing we are flagging a few key areas that charity trustees should bear in mind when considering their legal duties under Irish law. These duties can arise under the governing…

Overturning the decision of the Court of Appeal, the Supreme Court held that on the facts of the case, the delivery drivers were properly categorised by Revenue as employees and not as independent contractors as was contended for by Domino’s Pizza. Mutuality of Obligation – Not a Defining Feature of Employment Contract Importantly, the Supreme Court rejected the contention that “mutuality of obligation” was a prerequisite for concluding that a…

This decision will be of interest to controllers who are processing children’s data as it illustrates the importance of carrying out comprehensive data processing impact assessments (“DPIAs”), implementing appropriate technical and organisational measures, as well as using clear language in customer communications, including clear directions on registration and in the terms and conditions governing the service. Inquiry and Response: The inquiry looked at three areas of data processing by TikTok:…

Once enacted, the legislation will give the Minister the power to mitigate the effect of transactions in sensitive sectors identified as problematic or, if necessary, prohibit them outright.  This note provides an overview of the key aspects of the proposed investment screening regime on the basis of the current draft of the Bill (currently expected to be enacted in Q4 2023). In terms of timing for the implementation of the…

BEFIT purports to simplify tax reporting and reduce compliance costs for businesses in Europe. BEFIT contains a common set of rules for calculating an aggregated tax base for members of a BEFIT group and the allocation of the tax base between BEFIT group members. If adopted at Council the new rules must be implemented by 1 January 2028 and applicable from 1 July 2028. If adopted, it is expected to…

Administrative fines may have been the headline when GDPR became effective in May 2018, however, recent focus has shifted to who is imposing the fines.  Lead supervisory authorities (“LSAs”) are responsible for supervising the cross border processing of entities that have their “main establishment” in the supervisory authority’s jurisdiction and ultimately taking enforcement actions against those entities for infringements.  Financial impacts of enforcement under the GDPR are becoming significant, with…

In so doing, obligations under the ePrivacy Directive that apply to traditional communications services (voice phone calls (fixed and mobile) and text messaging (SMS)) and obligations under the European Accessibility Act now extend to OTT services, such as messaging, web-based email and voice over IP. Additionally, while the provisions transposing the EECC into Irish law only commenced in June 2023, the application of the EECC with regard to these services…

Ireland has passed the Regulation of Lobbying and Oireachtas (Allowance to Members) (Amendment) Act 2023 (the “Lobbying Amendment Act”) which was signed by the President on 23 June 2023. The Lobbying Amendment Act strengthens and amends the Regulation of Lobbying Act 2015 (the “2015 Act”) by expanding its scope and enhancing enforcement for breach as outlined in our previous briefing on the draft legislation. The Lobbying Amendment Act will become…

A recent judgment in the UK has clarified some of the limits of challenges taken by shareholder NGOs. This litigation is part of a trend we are seeing across several jurisdictions in which the emissions reduction plans formulated by governments and corporates are challenged as being inadequate in a variety of respects. In ClientEarth v Shell [2023] EWHC 1137 (Ch), Client Earth, a minority shareholder in Shell Plc, claimed that,…