Ailish Finnerty

Ailish Finnerty | Corporate Tax Lawyer | Arthur Cox | Dublin, Ireland
  • Ailish Finnerty
  • +353 1 920 1207
  • Arthur Cox, Ten Earlsfort Terrace, Dublin 2, D02 T380, Ireland


Ailish specialises in corporate tax with a particular focus on tax planning for international clients doing business in and through Ireland.  She acts for a broad range of international clients including multinational corporations, private equity houses, hedge funds and financial institutions as well as growth and emerging companies, particularly in the life sciences and technology sectors. Ailish advises on the tax aspects of a wide variety of transactions, including leasing transactions, mergers and acquisitions, disposals, reorganisations and corporate restructurings, inward investment projects, securitisations and all forms of structured financing.  She has advised numerous US clients on establishing operations in Ireland and has extensive experience in intangibles planning in and through Ireland.

Ailish’s work has been recognised by the following publications:

  • Women in Business Law Expert Guide, 2013
  • Expert Guides – The Legal Media Group Guide to the World’s Leading Lawyers (Tax, 2014)
  • Best Lawyers in Ireland 2015 (5th Ed.) in the area of Tax
  • Who’s Who Legal
  • Ailish is also a ranked lawyer for her tax work by Chambers & Partners, 2012 – 2015

Ailish is a member of the firm’s Trainee Steering Group, which is the partnership body responsible for all aspects of the firm’s trainee programme, including recruitment and development.



  • CRH plc (CRH:London/NYSE) on its acquisition of assets from Lafarge and Holcim for €6.5 billion
  • Actavis plc on its $66 billion White Knight acquisition of Allergan, including an $8.4 billion simultaneous ordinary and convertible share offering
  • Lone Star Funds on the Irish tax aspects of the acquisition of a US$5 billion mortgage portfolio from the former Anglo Irish Bank
  • Ulster Bank on various Irish tax issues in the disposal of its Project Aran loan portfolio to Cerberus for €1.38 biilon (having an unpaid loan balance of €5.6 billion)
  • Tyco International (NYSE: TYC) on its migration from Switzerland to Ireland in 2014
  • Lone Star on its acquisition of the Start Mortgages platform and a portfolio of mortgages from Investec
  • a number of US and UK publicly traded clients and private equity funds in establishing Irish SPVs and QIFs to hold a wide variety of asset classes, including loans, aircraft and life settlement portfolios
  • a significant Middle East Sovereign Wealth Fund on appropriate structuring and fund formation for asset acquisition, financing and securitisation transactions through Ireland
  • a number of US multi-national corporations on structuring their tax affairs through Ireland, particularly in the technology and life sciences sector
  • the Irish online payments business, Realex, on tax issues associated with its disposal to US-based Global Payments in a deal valued at €115 million
  • a number of US venture capitalists on investments in and through Ireland


Ailish is a regular presenter on Irish tax issues in the US, and has presented to the New York Branch of the International Fiscal Association (IFA), the International Bar Association (IBA), the American Bar Association (ABA) Tax Section and the New York City Bar Association. Ailish has also lectured in tax for the Irish Taxation Institute and has presented on various tax issues to the Law Society of Ireland.  She has also written articles on tax matters for PLC Magazine, The Docket (Journal of the Association of Corporate Counsel), The Aircraft Finance Guide, The American Lawyer, the “PLC Guide to Doing Business in Ireland”, the “Tax in Corporate Transactions Handbook” and for the International Tax Review.

  • LL.M, 1996, University College, Cork
  • BCL, 1995, University College, Cork
  • Licensed as a Foreign Legal Consultant in the State of New York, 2012
  • Associate of the Irish Taxation Institute/Chartered Tax Adviser, 2002
  • Admitted as a Solicitor in Ireland, 2000
  • Law Society of Ireland
  • Irish Taxation Institute
  • International Fiscal Association (IFA)
  • American Bar Association (ABA) Tax Section