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Recognising the demand among fund managers to utilise a
regulated partnership vehicle, a number of important enhancements
have recently been made to the Irish Investment Limited Partnership
(
ILP ) vehicle through the enactment of
the Investment Limited Partnerships (Amendment) Act 2020 (see our
earlier update
). These
enhancements are aimed at ensuring that Ireland has a best-in
breed regulated partnership vehicle building on Ireland s
position as the domicile of choice for asset managers wishing to
establish European investment funds. Our briefing note The
Irish Limited Partnership - Partnering for Growth outlines
Walkers
Environmental, social and corporate governance has been high on agendas for the last few years, but 2020 saw focus sky rocket in boardrooms, in the media and amongst legislators and regulators.
Finance Malta
IFRS 15 – Revenue from Contracts with Customers is mandatory for financial statements prepared in accordance with IFRS from 1 January 2018.
Maples Group
This update briefly analyses the limited practical consequences of this addition to the Monitoring List for clients using Cayman Islands vehicles.
Dillon Eustace
The Irish investment limited partnership (the ILP ), now re-shaped as a flexible fund investment vehicle following amendments made to the existing Investment Limited Partnership Act, 1994.