Ailish Finnerty
Partner, New York Resident
+1 (1)212 782 3296 (Direct Line)
ailish.finnerty@arthurcox.com
New York » Arthur Cox, One Rockefeller Plaza, 15th Floor, New York, NY 10020, USA
Expertise
Ailish specialises in all forms of taxation, including corporate tax, stamp duties, capital gains tax and VAT with a particular focus on international tax planning. She acts for a broad range of international clients including multi-national corporations, private equity houses, hedge funds and financial institutions. Ailish advises on tax planning, including the tax aspects of leasing transactions, mergers and acquisitions, disposals, reorganisations and corporate restructurings, inward investment projects, securitisations and all forms of structured financing.
Experience
A selection of the deals that Ailish has been involved in on the tax side recently include:
- Advised Hypo Real Estate Holding AG on a refinancing of the Hypo/Depfa group by the Deutsche Bundesbank and the German Government and a consortium of banks led by Deutshe Bank as part of a major recapitalisation of the German banks driven by the German government.
- Advised Medco Health Solutions Inc. on its recently announced joint venture with United Drug plc to provide home-based pharmacy care services in the United Kingdom.
- Acted for Gold Fields on the cash offer made for Glencar Mining plc
- Acted for Sysco Corporation on the acquisition of Pallas Foods Limited
- Acted on the establishment of Solaris Mobile Limited, a joint venture between SES ASTRA and Eutelsat which offers Mobile Satellite Services (MSS) in S-Band.
- Acted for Alchemy Capital Partners on the acquisition of the A-Wear group from Brown Thomas Group Limited for a consideration of c.€71 million.
- Acted for ntl Incorporated on the €325 million sale of its Irish cable operations to MS Irish Cable Holdings B.V.
Practice Areas
Education
- H.Dip in Business, 1997, Michael Smurfit Graduate School of Business, University College, Dublin
- LLM, 1996, University College, Cork
- B.C.L., 1995, University College, Cork
Professional
- Admitted as an associate of the Irish Taxation Institute, 2002
- Admitted as a solicitor in Ireland, 2000
Memberships
- Law Society of Ireland
- Irish Taxation Institute
Authorship
- Ailish has 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 the “PLC Guide to Doing Business in Ireland”, the “Tax in Corporate Transactions Handbook” and for the International Tax Review.
Publications
- Ireland's Holding Company Regime, September 2011
Tax - 30.09.2011 | Format:

- Equipment Leasing In Ireland: New Developments, August 2011
Inward Investment, Tax - 22.08.2011 | Format:

- Acquisition of Loan Portfolios and Distressed Debt: Tax Efficient Irish Structures, July 2011
Tax - 18.07.2011 | Format:

- Establishing Special Purpose Vehicles in Ireland, May 2011
Listing Services, Tax, Structured Finance and Securitisation, Capital Markets - 19.05.2011 | Format:

- TaxFlash (Finance Bill 2011), 21 January 2011
Tax - 21.01.2011 | Format:

- Choosing Ireland as a location for your Intellectual Property Trading Company, December 2010
Intellectual Property, Inward Investment, Tax - 10.12.2010 | Format:

- Guide to: Corporate Migration, Autumn 2010
Corporate and M&A, Inward Investment, Tax - 03.11.2010 | Format:

- In Brief - Tax Guide, Autumn 2010
Arthur Cox selects new Managing Partner - 01.10.2010 | Format:

- Reasons to locate shipping operations in Ireland, Summer 2010
Maritime and Shipping, John Walsh | Arthur Cox - 19.07.2010 | Format:

- The New Irish Transfer Pricing Regime, April 2010
Tax - 30.04.2010 | Format:

- BioBrief - Life Sciences Bulletin, Spring 2010
Life Sciences, Commercial Agreements and Contracts - 08.04.2010 | Format:

- Finance Bill 2010 - New Carbon Tax Regime, March 2010
Tax - 05.03.2010 | Format:

- Briefing - Tax Group (Middle East), Autumn 2009
- 28.10.2009 | Format:

- Establishing an Aircraft Leasing Platform in Ireland, Spring 2009
Banking, Tax, Aviation - 27.05.2009 | Format:

- TaxFlash - Tax Group Briefing (Budget 2009), 15 October 2008
Tax - 15.10.2008 | Format:

- TaxFlash - Tax Group Briefing (Finance Act 2008), June 2008
Tax - 30.06.2008 | Format:


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