Home / People / Ailish Finnerty

Ailish specialises in corporate tax with a particular focus on tax planning for international clients doing business in and through Ireland.

Ailish 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.

Relevant Experience

  • Advising 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
  • Advising a consortium of European banks on their joint business venture for the commercialisation and development of the ‘we.trade’ platform
  • Advising Tyco International on its migration from Switzerland to Ireland in 2014
  • Advising ON Semiconductor on its acquisition of SensL Technologies
  • Advising Irish Stock Exchange plc on its acquisition by Euronext NV
  • Advising Adesto Technologies on the acquisition of the hived-out S3 ASIC Semiconductor business of Silicon Software & Systems Limited
  • Advising Allergan plc on its proposed $150 billion merger with Pfizer Inc.
  • Advising CRH plc on its acquisition of assets from Lafarge and Holcim for €6.5 billion
  • Advising Actavis plc on its $66 billion White Knight acquisition of Allergan, including an $8.4 billion simultaneous ordinary and convertible share offering
  • Advising Allergan Plc on its $40 billion disposal of its generics business to Teva Pharmaceuticals and its $2 billion acquisition of Kythera Biopharmaceuticals, Inc.


+353 1 920 1207

Ten Earlsfort Terrace
Dublin 2
D02 T380

  • 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
  • Member of Law Society of Ireland
  • Member of Irish Taxation Institute
  • Member of International Fiscal Association (IFA)
  • Member of American Bar Association (ABA) Tax Section

Ailish Finnerty is a “very good, capable practitioner. She is very personable, down to earth and accommodating.”

Chambers Europe: Europe’s Leading Lawyers for Business, 2019

“Ailish Finnerty has an “excellent command of the subject matter. The technical aspects of the work are no problem for her.”

Chambers Europe: Europe’s Leading Lawyers for Business, 2016

Ailish Finnerty’s “precision is unbelievable and she has the ability to distil complex issues into a short conversation. She is never wrong and absorbs everything you say to provide you with an opinion within minutes.”

Chambers Global: The World’s Leading Lawyers for Business, 2015