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.

She also has extensive experience in tax controversy matters including mutual agreement procedures (MAP) and other dispute resolution mechanics in international taxation.

Relevant Experience

  • Advising a number of publicly traded US life sciences and technology companies on the migration of their intellectual property portfolios to Ireland (including from CV/BV structures and offshore jurisdictions) and establishing DEMPE functions in Ireland
  • Advising Aon plc on its abandoned $80 billion all-share combination with Willis Towers Watson plc
  • Advising a number of US and European asset managers in establishing Irish structures (section 110 companies and fund structures) to hold a variety of asset classes including trade receivables, equipment leases, royalty receivables, life settlements etc
  • Advising a number of leading financial institutions such as Bank of America Merrill Lynch, Citi and Morgan Stanley on a variety of structured finance transactions
  • Advising Fusion Fuel, a Portuguese based emerging leader in the production of green hydrogen, in its IPO through a merger with HL Acquisitions Corp., a SPAC. The combined company is Fusion Fuel Green plc (Nasdaq: HTOO), an Irish incorporated public company
  • Advising Hyperion Materials & Technologies, a leading global materials science company and KKR portfolio company, on its acquisition of NanoDiamond Products, a solutions provider in synthetic diamond and cubic born nitride products
  • Advising on the sale by Oak Hill Advisors and Twin Point Capital of a majority interest in National Broadband Ireland to Asterion Industrial Partners
  • Advising a search fund led by Mission Spring Ventures and Pacific Lake Partners on its acquisition of ETU, a leading immersive and simulation based learning provider.
  • Advising Total Produce plc on its combination with Dole Food Company, Inc. and the subsequent IPO of Dole plc
  • Advising SMX plc on the proposed deSPAC merger between Security Matters and Lionheart III Corp. and transition from ASX to Nasdaq.
  • Advising on the proposed IPO of AnyTech365 through a deSPAC merger with DUET Acquisition Corp
  • Advising Kalera plc on the deSPAC business combination between Kalera SA and Agrico Acquisition Corp. and transition from Euronext Growth Oslo to Nasdaq
  • Advising ads-tec Energy plc on its IPO through a deSPAC merger
  • Advising MTM Engineering, a market-leading, Irish-based turn-key cable installation and termination business, on a strategic investment by Waterland Private Equity
  • Advising Openet on its acquisition by Amdocs
  • Advising Mastercard on the acquisition of Ethoca


“Ailish Finnerty is great at explaining complex subjects, extremely knowledgeable, understands the business needs and describes all the practical risks involved.”

Chambers Europe: Europe’s Leading Lawyers for Business, 2023

Ailish provides “timely and actionable advice, and is both responsive and proactive in her handling of matters.”

Chambers Europe: Europe’s Leading Lawyers for Business, 2022

Ranked as one of the Top Female Lawyers in M&A for the EMEA Region.

MergerLinks, 2021

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

Education & Qualifications

  • 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