
Ailish Finnerty
+353 1 920 1207
ailish.finnerty@arthurcox.com
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.
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
Insights Blog

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CogneSense acquires Sonitus Systems

Strategic Value Partners acquires Blanchardstown Centre

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

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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

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Arcadis NV acquisition of DPS Group

Mission Spring Ventures and Pacific Lake Partners acquisition of ETU

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Glennon Insurances proposed sale to Arachas Corporate Brokers Limited

Security Matters Limited merger with Lionheart III Corp

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Cambrex Corporation acquisition of Q1 Scientific Limited

Biosynth Carbosynth acquisition of Aalto Bio Reagents

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Fusion Fuel IPO through merger with HL Acquisitions Corp.

Lansweeper acquisition of Fing

Arthur Cox advises LRN Corporation on its acquisition of Interactive Services

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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

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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

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Board meetings and company residence: expiry of Irish Revenue concession

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Advocate General delivers opinion on Fiat State aid case

Board meetings and company residence: extension of concession to 31 January 2022

Arthur Cox LLP submission to consultation on new taxation measures to apply to outbound payments

Ireland joins revised OECD Agreement on international tax reform

Ireland’s Implementation of Interest Limitation Rule – Update

Fighting the use of shell entities and arrangements for tax purposes

Legal Flash – Redesigning the international tax system: an update

Update on State aid claims and tax policy

EU moves a step closer to public country-by-country reporting of tax information

Updated Revenue Guidance on the Tax Treatment of Out of Court Settlements in Employment Claims

Update: Court of Appeal sees sense in challenge to validity of claim notice

Publication of details of the new 10% stamp duty rate for bulk buying houses

Transfer Pricing – Irish Revenue publish new transfer pricing guidance

Ireland’s Implementation of Interest Limitation Rule

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