R

• Rapportering enligt Dora (Reporting according to Dora)
• Rapportering och utbyte av upplysningar om kryptotillgångar (Reporting and exchange of information on crypto-assets)
• Recalibration of fiscal soil (privilege) law (Herijking fiscale bodem(voor)recht)
• Recast ECB Regulation on investment fund statistics
• Recognition of Norwegian risk weight floors (Erkännande av norska riskviktsgolv)
• Recommendation on the assessment and voluntary reciprocity for macroprudential policy measures
• Recommendation providing guidance on the interpretation of Article 11 of Directive (EU) 2023/1791 in relation to energy management systems and energy audits
• Recovery and resolution of (re)insurance undertakings (IRRD)
• Refined analysis of the first Solvency II annual figures
• Reform of the regulatory supervision of the financial market
• Regeringens skrivelse 2024/25:121 - Nationell strategi för cybersäkerhet 2025-2029 (National Cyber Security Strategy 2025-2029)
• Reglering av hushållens skulder (Regulation of household debt)
• Regulation amending Regulation (2015:1034) on resolution (Förordning om ändring i förordningen (2015:1034) om resolution)
• Regulation amending the Investment Firms Audit Report Regulation and the Crowdfunding Service Provider Audit Regulation
• Regulation amending the Payment Services Regulation (2010:1008)
• Regulation amending the Regulation on attainment targets and assessment criteria for financial services exams under the Wft 2025 (wijziging van de Regeling eindtermen en toetstermen examens financiële dienstverlening Wft voor het examenjaar 2025)
• Regulation amending the Regulation on the designation of legal entities Sanctions Act 1977, in connection with the amendment of the fifth section of the Sanctions Act 1977, which brought crypto asset service providers within the scope of the Sanctions Act
• Regulation and general guidelines regarding management of credit risks in credit institutions and securities companies
• Regulation improving the Union’s protection against market manipulation on the wholesale energy market
• Regulation of Private Lease Without Purchase Option or Obligation Under the WTF (Regulering van Private Lease zonder Koopoptie of -verplichting onder de Wft)
• Regulation on Business Identification Numbers (WIdV)
• Regulation on electronic communication under the German Investment Code (Kapitalanlage-e Kommunikationsverordnung – KAeKV)
• Regulation on gas purchases
• Regulation on loss absorption and recapitalization capacity of banks and investment firms
• Regulation on Section 39(5) of the Minimum Taxation Act: Tax advantages through qualified equity capital
• Regulation on the Tariff of the Central Examination Bank under the Financial Supervision Act 2025 (Regeling tarief centrale examenbank Wft 2025)
• Regulation to amend the PrüfV (2025)
• Regulations and General Guidelines on Registry of Certain Holdings of Financial Instruments
• Regulations and general guidelines regarding annual reporting for credit institutions and securities companies
• Regulations and general guidelines regarding financial advice to consumers
• Regulations governing operations on trading venues
• Regulations on the supervision of issuers' regular financial information
• Regulations regarding alternative investment fund managers
• Regulations regarding amortization of loans collateralized by residential property
• Regulations regarding investment funds (UCITS)
• Regulations regarding operations for payment service providers
• Regulations regarding position limits
• Regulations regarding the countercyclical buffer rate
• Regulatory Assets and Regulatory Liabilities
• Regulatory relief and increased transparency in securities markets (Regellättnader och ökad transparens på värdepappersmarknaden)
• Renewed revision (2023) of AFRAC Opinion 15: Derivatives and hedging instruments (UGB)
• Reorganisation Notification Regulation (UmgrMV)
• Repeal of regulations on quarterly statistics for certain investment firms (Föreskrifter om upphävande av Finansinspektionens föreskrifter om kvartalsstatistik för vissa värdepappersbolag)
• Report of the clarity of NatCat cover in the information documents for household contents insurance policies
• Report on Biodiversity Risk Management
• Report on biodiversity risk management by insurers
• Report on EU accounting enforcement in 2015
• Report on the Calculation of the UFR for 2019
• Report on the Calculation of the UFR for 2020
• Report on the Calculation of the UFR for 2021
• Reporting obligations of insurance undertakings on their investments
• Reporting obligations on the fair values, hidden reserves and hidden charges of investments
• Representative portfolios to calculate volatility adjustments to the Solvency II risk-free interest rate term structures
• Requirements for information including marketing communications
• Requirements for the establishment of ELTIFs which are open-ended with limited liquidity
• Research & Development Tax Credit and Options to Support Innovation
• Research on companies seeking alternative financing (updated rules in light of COVID-19)
• Residential real estate lending circular
• Resolution Funding for Insurers
• Resolution Strategies and Plans for Systemically Important Insurers
• Resurs Bank får anmärkning och sanktionavgift [Resurs Bank receives a remark and an administrative fine]
• Revenue eBrief No. 008/25 - Capital Acquisitions Tax Manual - Part 26 - Reporting requirement in relation to gifts in respect of certain loans
• Revenue eBrief No. 009/25 - Tax and Duty Manual - Part 29-02-03 - Research and Development (R&D) Corporation Tax Credit
• Revenue eBrief No. 014/25 - Tax and Duty Manual - Part 13-02-05 - Surcharge on Certain Undistributed Income of Close Companiesrcharge on Certain Undistributed Income of Close Companies
• Revenue eBrief No. 023/25 - Tax and Duty Manual - Part 35b-01-01 - Controlled Foreign Company Rules
• Revenue eBrief No. 030/25 - Charges on income for Corporation Tax purposes
• Revenue eBrief No. 034/25 - Company Charge to Income Tax on Loans to Participators
• Revenue eBrief No. 045/25 - Tax and Duty Manual - Part 04A-01-02 - Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups in the Union
• Revenue eBrief No. 052/25 - Tax and Duty Manual - Part 27-06-01 - Return of Values - Investment Undertakings
• Revenue eBrief No. 054/25 - Tax and Duty Manual - Part 19-06A-01 - Relief for Investment in Innovative Enterprises Qualifying Company (Certificates of Qualification)
• Revenue eBrief No. 054/25 - Tax and Duty Manual - Part 19-06A-02 - Relief for investment in innovative enterprises Investor’s perspective
• Revenue eBrief No. 054/25 - Tax and Duty Manual - Part 19-06A-03 - Relief for investment in innovative enterprises
• Revenue eBrief No. 061/25 - Capital Acquisitions Tax Manual – CAT Part 02 – Statement of Affairs (Probate) Form SA.2
• Revenue eBrief No. 082/25 - Tax and Duty Manual - Part 38-03-30 - Securitisation Regulation: Notification of Investment
• Revenue eBrief No. 085/25 - Tax and Duty Manual - Part 33-02-03 - The General Anti Avoidance Rule and Protective Notifications
• Revenue eBrief No. 088/25 - Pay and File Extension Date - 2025
• Revenue eBrief No. 095/25 - Tax and Duty Manual - Part 35-02-11 - Participation exemption for certain foreign distributions
• Revenue eBrief No. 098/25 - Guidance on Pillar Two - Administration
• Revenue eBrief No. 099/25 - Tax and Duty Manual - Guidelines for charging Interest on late payment through Revenue Debt Management Systems (DMS)
• Revenue eBrief No. 102/25 - Tax and Duty Manual Part 02-02-01 - Corporation Tax: General Background
• Revenue eBrief No. 110/25 - Tax and Duty Manual - Part 41A-03-01 - Notification of withdrawal of facility to upload draft Financial Statements in iXBRL format and taxonomies update
• Revenue eBrief No. 113/25 - Tax and Duty Manual - Guidelines for Cross-border Operation of EU VAT SME Scheme (VSME)
• Revenue eBrief No. 118/25 - The adoption of the Directive on administrative cooperation in the field of taxation (DAC) as amended and OECD equivalent frameworks into Irish legislation
• Revenue eBrief No. 120/25 - The taxation of deposit interest income: source, rates applicable and reporting obligations
• Revenue eBrief No. 130/25 - Tax and Duty Manual - Part 37-00-15 - Addresses in Company cases
• Revenue eBrief No. 145/25 - Tax and Duty Manual - Part 47-06-08 - Surcharge for late submission of income tax, corporation tax and capital gains tax
• Revenue eBrief No. 149/25 - Tax and Duty Manual - Part 43-00-03 - Taxation of Partnership
• Revenue eBrief No. 150/25 - Tax and Duty Manual - Part 04A-01-02 - Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups in the Union
• Revenue eBrief No. 153/25 - EU VAT SME Scheme - Domestic Layer
• Revenue eBrief No. 154/25 - Corporation tax return 2024 - ROS CT1
• Revenue eBrief No. 156/25 - Tax and Duty Manual - Part 38-06-01a - ROS Pay and File - useful tips
• Revenue eBrief No. 160/25 - Tax and Duty Manual - Part 41A-03-01 - iXBRL - Acceptance of submissions tagged with the 2025 Irish taxonomies
• Revenue eBrief No. 164/25 - Tax and Duty Manual - Part 38-02-01 - Completion of Corporation Tax Returns Form CT1
• Revenue eBrief No. 168/25 - Tax and Duty Manual - Part 38-01-03b Guidelines for VAT Registration
• Revenue eBrief No. 170/25 - Tax and Duty Manual - Part 04A-01-01A - Guidance on Pillar Two - Registration
• Revenue eBrief No. 173/25 - Tax and Duty Manual - Part 38-02-01I - iXBRL filing clarification
• Revenue eBrief No. 173/25 - Tax and Duty Manual - Part Part 38-02-01H - iXBRL filing clarification
• Revenue eBrief No. 179/25 - ROS Support for the 2025 Pay and File Period, Extended Opening Hours and Updating your bank details
• Revenue eBrief No. 193/25 - Revenue Online Service (ROS)
• Revenue eBrief No. 203/25 – Completion of Corporation Tax Returns Form CT1 2025