Undertakings for Collective Investment in Transferable Securities (UCITS) are investment funds regulated at European Union (EU) level.

The Alternative Investment Fund Managers Directive provides an EU framework for the regulation and oversight of alternative investment fund managers (AIFMs).

The MMF Regulation has its origins in recommendations made by the Financial Stability Board and the European Systemic Risk Board.

The SFDR sets out a new set of disclosure requirements applicable to financial market participants, financial advisors, and financial products.

Ireland’s tax regime, as well as being highly efficient, clear and certain, is open, transparent and fully compliant with OECD guidelines and EU law.