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 financial institutions, multi-national corporations, private equity houses and hedge funds as well as growth and emerging companies, particularly in the life sciences and technology sectors. She has advised numerous US clients on establishing operations in Ireland and has extensive experience in intangibles planning in and through Ireland. 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.

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

  • Women in Business Law Expert Guide, 2014, 2015, 2016 and 2017
  • Expert Guides – The Legal Media Group Guide to the World’s Leading Lawyers (Tax, 2014, 2015, 2016, 2017, 2018)
  • Best Lawyers in Ireland 2015 (5th Ed.) in the area of Tax
  • Who’s Who Legal, Corporate Tax Advisory, 2017

Ailish is also a ranked lawyer for her tax work by Chambers & Partners, 2015, 2016, 2017 and 2018


Recent matters that Ailish has advised on include:

Corporate Advisory

  • A number of publicly traded US companies operating in the life science and technology sectors on the migration of their intellectual property portfolios to Ireland including from CV/BV structures and offshore jurisdictions
  • A consortium of European banks on their joint business venture for the commercialisation and development of the ‘’ platform
  • Tyco International on its migration from Switzerland to Ireland in 2014

Mergers & Acquisitions

  • ON Semiconductor on its acquisition of SensL Technologies
  • Irish Stock Exchange plc on its acquisition by Euronext NV
  • Adesto Technologies on the acquisition of the hived-out S3 ASIC Semiconductor business of Silicon Software & Systems Limited
  • Allergan plc on its proposed $150 billion merger with Pfizer Inc.
  • CRH plc 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
  • Allergan Plc on its $40 billion disposal of its generics business to Teva Pharmaceuticals and its $2 billion acquisition of Kythera Biopharmaceuticals, Inc.
  • Ulster Bank on various Irish tax issues in the disposal of its Project Aran loan portfolio to Cerberus for €1.38bn (having an unpaid loan balance of €5.6bn)
  • Lone Star on its acquisition of the Start Mortgages platform and a portfolio of mortgages from Investec and its recent RMBS transaction
  • Lone Star on the Irish tax aspects of the acquisition of a US$5bn mortgage portfolio from the former Anglo Irish Bank

Structured Finance

  • A number of asset managers on structuring the ownership of US life settlement portfolios using regulated and unregulated Irish fund vehicles
  • Morgan Stanley, as underwriter of a $500m convertible bond offering issued by Jazz Investments I Limited and exchangeable in certain circumstances for ordinary shares of Jazz Pharmaceuticals plc

Real Estate

  • LB Asset Management on its acquisition of the Beckett Building


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