Ailish Finnerty

Partner and Chair of the Firm | Dublin

Ten Earlsfort Terrace
Dublin 2
D02 T380
Ireland

Ailish is a partner in our Tax Group, and is also Chair of the firm. She 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.

Ailish was ranked in Chambers Europe: Europe’s Leading Lawyers for Business, 2024 in Band 2: Tax: Lawyers. Ailish was also ranked in The Legal 500: Europe, Middle East & Africa, 2024 as a Leading Individual – Tax (Tier 1).

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

Endorsements

“Ailish Finnerty is a great partner.”

Chambers Europe: Europe’s Leading Lawyers for Business, 2025

“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

Related Services

Tax Financial Services International Private Capital

Insights Blog

Finance Bill provides some clarity on the application of the new 6% rate of stamp duty to residential property

14/10/2024 Insights blog

Increase in Stamp Duty Rates on Certain Property Transactions

02/10/2024 Insights blog

Updated Code of Practice on Determining Employment Status to be Published Following Domino's Pizza Case

05/01/2024 Insights blog

Ailish Finnerty appointed as Chair of Arthur Cox

06/03/2025

People

Geoff Moore

Ailish Finnerty

Partner and Chair, Dublin

Services

ESG Hub

News

Arthur Cox is named Ireland Legal Adviser of the Year

Knowledge

Insights Blog

Careers

Why Work With Us

About Us

Sustainable Business at Arthur Cox

Ailish Finnerty

Relevant Experience

Insights Blog

Finance Bill provides some clarity on the application of the new 6% rate of stamp duty to residential property

Increase in Stamp Duty Rates on Certain Property Transactions

Updated Code of Practice on Determining Employment Status to be Published Following Domino's Pizza Case

Related Content

Ailish Finnerty appointed as Chair of Arthur Cox

Sale of Pat the Baker and Irish Pride

CogneSense acquires Sonitus Systems

Strategic Value Partners acquires Blanchardstown Centre

Highlights from Irish Finance Bill 2024

Ireland introduces a participation exemption for foreign distributions

UFP Technologies Inc. acquires AQF Medical

Arthur Cox advises Channel Mechanics on sale to Allbound

Arthur Cox advises Phoenix Tower International on acquiring Cellnex Telecom’s towers

Arthur Cox LLP makes submission to Department of Finance on the taxation of share-based remuneration

Arthur Cox LLP advises on ‘STS’ securitisation of performing residential mortgage loan portfolio

Arthur Cox advises Coca-Cola HBC Northern Ireland Limited on its acquisition of BDS Vending

An Overview of Key Changes Contained in Finance (No 2) Bill 2023

The EU Commission’s proposal for new common set of tax rules in Europe

An Overview of the Foreign Subsidies Regulation

Arthur Cox LLP Submits Response to the Second Feedback Statement on Irish draft legislation to Implement Pillar Two

Arthur Cox Wins Tax Appeals Commission case on Withholding Tax Deduction

Arthur Cox shortlisted for ITR EMEA Tax Awards 2023

Public Country by Country Reporting Update (July 2023)

Arthur Cox advises Ørsted on Irish offshore wind portfolio

Arthur Cox advises PFH Technology Group Limited on its sale to Ricoh Europe Holdings plc

Arthur Cox advises ArisGlobal on its acquisition of Sporify

Arthur Cox LLP advises on ‘STS’ securitisation of performing residential mortgage loan portfolio

Arthur Cox advises Institute of Education on its sale to Dukes Education

Security Matters business combination with Lionheart III Corp

Arthur Cox pleased to advise Apex Group on the acquisition of Bank of America Irish depositary business

Vance Street Capital sale of International Aerospace Coatings and Eirtech Aviation Services

Carbon Revolution business combination with Twin Ridge Capital Acquisition Corp.

AssuredPartners acquisition of O’Callaghan Insurances

Arthur Cox advises Utmost on its acquisition by Beeline

Arcadis NV acquisition of DPS Group

Mission Spring Ventures and Pacific Lake Partners acquisition of ETU

Arthur Cox advises MTM Engineering on investment by Waterland Private Equity

Glennon Insurances proposed sale to Arachas Corporate Brokers Limited

Security Matters Limited merger with Lionheart III Corp

AnyTech365 IPO

80% shareholding in National Broadband Ireland acquired by Asterion Industrial Partners

Kalera business combination with Agrico Acquisition Corp.

Cambrex Corporation acquisition of Q1 Scientific Limited

Biosynth Carbosynth acquisition of Aalto Bio Reagents

Brookfield Asset Management recommended cash offer for Hibernia REIT plc

UFP Technologies, Inc. acquisition of Advant Medical

Angel Pond Holdings Corporation business combination with MariaDB Corporation Ab

Viavi Solutions acquisition of Anuview Software Limited

Cognizant acquisition of TQS Integration Limited

Nordeus acquisition by Take-Two Interactive Software, Inc.

EML Payments to acquire Sentenial and its Open Banking brand Nuapay

Hyperion Materials & Technologies acquisition of NanoDiamond Products

Fusion Fuel IPO through merger with HL Acquisitions Corp.

Lansweeper acquisition of Fing

Arthur Cox advises LRN Corporation on its acquisition of Interactive Services

Arthur Cox advises the Hickey’s pharmacy group on its acquisition by Uniphar plc

Bunzl agrees to acquire majority interest in Abco Kovex

Arthur Cox advises Openet on its acquisition by Amdocs for net consideration of approximately $180 million

Arthur Cox advises Aon on its all-share combination with Willis Towers Watson

Equity Incentives and Share Schemes

Arthur Cox LLP submission to Department of Finance consultation on the implementation of Pillar Two in Ireland

EU Commission’s proposed new tax incentive for equity has a sting in the tail

Arthur Cox Tax Group Update April 2022