The guide gives an overview of how the AI industry is developing in Ireland as well as how EU guidance and regulation is shaping up. The European Commission is proposing a regulatory environment based on a strong legal and ethical framework including key elements such as human agency and oversight, technical robustness and safety, privacy and data governance as well as transparency. During the course of its review, the EU has also considered other interesting issues such as whether it will be necessary to create a specific legal status for robots with a view to making them electronic persons with rights and responsibilities.