A&L Goodbody LLP has remained at the forefront of M&A and corporate transaction-related tax matters, along with capital markets offerings, real estate, tax disputes and transfer pricing issues. Large scale and cross-border restructurings are another forte for the team, as is its work in the private equity sector. It is actively involved in tax disputes, including cases before the Irish Tax Appeals Commission. Paul Fahy heads the tax department, and specialises in corporate tax, tax disputes and transfer pricing. Amelia O’Beirne covers both transactional and contentious tax matters, James Somerville focuses on financial services and property related tax, and of counsel Philip McQueston specialises in inbound investment by multinationals.
Tax in Ireland
A&L Goodbody LLP
Praxisleiter:
Paul Fahy
Weitere Kernanwälte:
James Somerville; Amelia O’Beirne; Philip McQueston
Referenzen
‘Market leading tax practice with expertise in both transactional planning and contentious aspects of international taxation.’
‘Paul Fahy leads a highly competent team, in addition to his own extensive experience in tax aspects of mergers & acquisitions, reorganisations and securitisation.’
‘Amelia O’Beirne is an expert in capital markets transactions and cross border financing as well as international tax disputes including transfer pricing and tax treaty controversies. James Somerville has huge experience in financial services structured finance transactions, capital market issues and investment funds.’
Kernmandanten
Endo International
Mountpark Logistics
Keensight Capital
Exponent Private Equity
American International Group and its subsidiary, Corebridge Financial
Bank of Ireland
Perrigo Company
Irish Continental Group
Allianz Capital Partners
K1 Investment
Highlight-Mandate
- Acted for Endo International in respect of its successful exit from a US Chapter 11 restructuring, which was a highly complex restructuring with parallel insolvency proceedings in the US and Canada.
- Advised Mountpark Logistics in respect of the sale of Irish real estate holding companies, one of the biggest property transactions in Ireland.
- Advised Bank of Ireland (as arranger, originator, seller and servicer) and the issuer (Luna Securities DAC) in connection with a €13bn securitisation of primarily private dwelling house Irish residential mortgage loans originated by Bank of Ireland and KBC Bank Ireland.
Arthur Cox
Arthur Cox is another leader in the tax field, with particular expertise in corporate advisory matters (including M&A and migrations), financial services, intellectual property structuring and tax disputes. In financial services, it continues to advise on tax issues connected to securitisations, CLOs, CDOs, CMBSs and synthetic finance transactions, among other deals. In tax disputes, it frequently represents clients before the Tax Appeals Commission and the Irish High Court. Ailish Finnerty , who has a particular focus on US clients having been previously based in the New York office, has taken over as head of department from longstanding leader and internationally recognised Fintan Clancy , while David Kilty and Orlaith Kane are also senior members of the team.
Praxisleiter:
Ailish Finnerty
Weitere Kernanwälte:
Fintan Clancy; David Kilty; Orlaith Kane; Elaine Mooney
Referenzen
‘Superb tax practice in Ireland. Technically excellent, whilst also takes a pragmatic view. Very valuable insights and will think outside of the box. Very collaborative approach to working with clients, they very much feel like part of the team.’
‘Have worked with Fintan Clancy for circa 10 years. Excellent tax partner and is a very valued / trusted advisor. Technically excellent and very much thinks outside of the box. Very personable and is very collaborative in his approach.’
‘The tax team at AC is one of, if not the leading tax law practice in Ireland. The team is very strong technically and commercially astute. Their advice is always practical and of high quality.’
Kernmandanten
Flutter Entertainment
CRH
Seagate Technology Holdings
Cubic Telecom
Dean Hotel Group
Archer Capital Group
Chanelle Pharma
Natixis
Intrum Holding
Allkem
Phoenix Tower International
Element Fleet Management
JP Morgan Securities
Highlight-Mandate
Matheson LLP
Matheson LLP‘s large and extensive tax practice, remains unique in its breadth of advisory, transactional and tax disputes expertise, with the firm consistently positioning itself as a genuine alternative to the Big Four accountancy firms. Its deep specialisation has enabled the firm to further develop its expertise in tax controversy, transfer pricing and indirect taxes. It remains at the forefront of financial services and the migration of fund structures to Ireland. Shane Hogan heads the tax department and has a major focus on inward investment projects, cross-border tax planning and corporate restructurings, while Joe Duffy is a senior name in international restructurings, M&A, tax controversy and transfer pricing. Catherine O’Meara , Aidan Fahy and Gerry Thornton are also senior figures within the team, along with Matthew Broadstock and Tomás Bailey. Olivia Long has joined as head of tax policy from the OECD tax treaty unit.
Praxisleiter:
Shane Hogan
Weitere Kernanwälte:
Turlough Galvin; Catherine O’Meara; Gerry Thornton; Joe Duffy; Aidan Fahy; Tomás Bailey; Matthew Broadstock; Caroline Austin; Brian Doohan; Olivia Long; Philip Tully; Vahan Tchrakian; Barry McGettrick; Trevor Glavey
Referenzen
‘The team’s excellent technical knowledge, experience and commerciality are second to none. They are extremely responsive and engaged with their clients.’
‘Shane Hogan – excellent technical skills, super responsive and commercially aware. Displays sound judgement and develops strong and lasting relationships with his clients.’
‘Trevor Glavey – strong technical knowledge and always available to help out.’
Kernmandanten
AbbVie
Aon
Smurfit Westrock
Winthrop Technologies
Horizon Therapeutics
Circle
ProKidney
STERIS
Vermilion Energy
Vertex
Highlight-Mandate
- Advised Smurfit Kappa Group on its combination with US-based WestRock Company to form Smurfit WestRock.
- Advised Aon on its acquisition of NFP.
- Advised Winthrop Technologies, Europe’s leading dedicated turnkey data centre delivery provider, on its strategic partnership with Blackstone.
William Fry LLP
William Fry LLP has a highly rated tax practice with a stellar record in corporate transactions, tax compliance and tax due diligence, along with tax disputes and tax controversy. The firm has demonstrated particular commitment to inward investment-related matters, transfer pricing and financial services-driven issues. The team features a number of former senior practitioners at the Big Four accountancy firms. Department head Sonya Manzor is a leading name in tax structuring for inward investments, corporate reorganisations and M&A. Ted McGrath heads the financial services tax team and has a particular focus on investment management. Colin Bolger has joined from ByrneWallace LLP, bringing additional expertise in transactional matters and tax disputes. Brian Duffy has left the firm.
Praxisleiter:
Sonya Manzor
Weitere Kernanwälte:
Ted McGrath; Anne Tobin; Colin Bolger; Shauna O’Brien
Referenzen
‘They are a full service tax practice which can handle complex and sophisticated cross border work. They are responsive, practical and give advice in context. The team has a depth and breadth of knowledge which adds real value to projects. They are the best tax advisors in the Irish market by some margin, and are amongst the top tier of tax advisors I deal with internationally.’
‘Outstanding at handling complex, sophisticated matters. Given their deep knowledge and experience of handling complex cross-border tax issues, they have been able to anticipate issues before they arise which is of real benefit to us.’
‘Sonya Manzor is a standout advisor and a leader in complex international tax planning matters. Ted McGrath is superb on financial services tax matters.’
Kernmandanten
Amgen
Hines Real Estate
JOLT Energy
Halifax Group
Echelon Data Centres
Beacon Medical Holdings Limited & Sayum Holdings Corporation
Copenhagen Infrastructure Partners
Dominos Pizza Group
The Irish Times
Voltalia
Smurfit Kappa Group
Highlight-Mandate
- Advised Amgen, one of the world’s leading independent biotechnology companies, on its acquisition of Horizon Therapeutics for an enterprise value of $28.3bn.
- Advised the Irish headquartered Smurfit Kappa Group, on certain tax aspects of the financing arrangements for its combination with WestRock Company to create Smurfit Westrock.
- Advised Voltalia on various tax matters relating to the set up and maintenance of several solar farms in Ireland with a combined capacity of up to 230MW.
Eversheds Sutherland
Eversheds Sutherland remains best known for its tax expertise in Irish holding company structures, company acquisitions and cross-border restructurings. It is also closely associated with the structured finance, funds, real estate, TMT, aviation and renewable energy sectors. The tax team has continued to advise on a series of major inward investments and cross-border acquisitions, along with reorganisations and restructurings, financial services tax issues, real estate projects, and renewable and clean energy projects. Alan Connell is Dublin managing partner and head of the tax team, specialising in inward investment projects, cross border tax planning and corporate restructurings, among other areas. Robert Dever has left the firm.
Praxisleiter:
Alan Connell
Referenzen
‘This practice is unique insofar as the depth of knowledge available across practically all business sectors, combined with a willingness of the partners, associates and staff to represent the client’s best interest at all times, is at the heart of everything they do.’
‘The level of expertise, transparency and integrity is omnipresent at all levels of the organisation. Specific mention to Alan Connell.’
‘I find the team very responsive, efficient and friendly. They communicate clearly and provide helpful updates to allow me to communicate with internal stakeholders.’
Kernmandanten
American Express
Intel
Boots
CFC Underwriting
Intel Corporation
Howden/Aston Lark Group
McCain
Dukes Education
RWL Security Solutions
Development Growth Fund
Sony Europe
Kingspan
T5 Data Centres
Development Growth Funding
Toyota
Wells Fargo
Highlight-Mandate
- Advised Intel on the set up of a joint venture enterprise in relation to a wafer manufacturing facility worth in excess of €18bn.
- Advised Dukes Education on its acquisition of the Institute of Education and Bruce college.
- Advised McCain UK H2 on the acquisition of Strong Roots.
Maples Group
Maples Group has a wide-ranging tax practice that links into its global offices, particularly Luxembourg. The firm's tax practice is closely aligned with the private equity and structured finance segments. It is especially noted for Irish private debt funds, CLOs, ICAVs and limited partnerships, along with tax controversy, corporate and aviation matters. The large team features three partners, one of counsel and six associates. Head of the tax team Andrew Quinn and William Fogarty , who is rated for regulated funds and investment structures, are leading names in the market, with Lynn Cramer continuing to make an impression in tax planning for international clients.
Praxisleiter:
Andrew Quinn
Weitere Kernanwälte:
William Fogarty; Lynn Cramer; David Burke
Referenzen
‘This team really are outstanding in their field; hugely responsive and incredibly experienced.’
‘Will Fogarty and Lynn Cramer are the go to individuals for Irish tax. Will is sensible, pragmatic and thoughtful. Lynn is diligent and thorough.’
‘Stand out technical knowledge, expertise and experience in tax. ’
Kernmandanten
Roomex
Heitman
Official Committee of Opioid Claimants (Endo Pharmaceuticals Chapter 11 proceedings)
LMR Capital
Taoglas
NewsWhip Media
HPS Investment Partners
MidCap Financial
Blackstone Group – BSNY Investments ICAV
Elkstone Partners
Morgan Stanley
Barclays Bank
Oaktree Capital
Waterfall Asset Management
Goldman Sachs
Apollo Global Management
Blackstone/GSO
Marathon Asset Management
Allied Irish Bank
Bain Capital
Avestus Capital Partners
Cardinal Capital Group
Erisbeg Partners
CVC Credit Partners
Susquehanna International Group
Mizuho International
Jefferies International
ING Bank
Liberty Global
BlueBay Asset Management
Spire Partners
Capital Four Management
Nomura International
Goldentree Loan Management
CIFC
Invesco Senior Secured Management
Angelo Gordon
Palmer Square Capital
Natwest Markets
Voya Investment Management
Neuberger Berman
Sixth Street Partners
Muzinich
Falko Regional Aircraft
Arena Partners
Wayflyer
Black Diamond Capital Management
Fair Oaks Capital
Highlight-Mandate
Mason Hayes & Curran LLP
Mason Hayes & Curran LLP continues to be best known for corporate and M&A transactions, along with corporate reorganisations and financial services matters, including securitisations, aviation financings and investment funds. The tax team advises a range of private equity houses and other financial sponsors, and is also strong in the life sciences, technology, built environment and energy sectors. Niamh Caffrey is a recognised authority on tax matters connected to corporate acquisitions and disposals, corporate reorganisations, and structured financings. Kevin Mangan has extensive international tax and transfer pricing expertise. Susan Lynch, a qualified accountant and chartered tax advisor, has joined as a senior tax consultant.
Praxisleiter:
Niamh Caffrey; Kevin Mangan
Weitere Kernanwälte:
Susan Lynch
Referenzen
‘I have had the pleasure to work with Niamh Caffrey. She is extremely knowledgeable, responsive and pragmatic. She is solution oriented and efficient. ’
‘Professional, straight-forward, clear advice.’
‘The MHC team stands out due to their deep understanding of complex Irish legal and tax matters, particularly within the financial sector. I like the team’s exceptional responsiveness, strategic thinking, and their commitment to achieving client goals efficiently. The team’s expertise in NPL portfolio acquisitions and their broad international experience make them a valuable partner in the transactions that we work on with them.’
Kernmandanten
Scholastic
Elgin Energy Services
Ares Capital Management
Tobii
Bencis Capital Partners
Barings Asset Management
Allied Irish Banks
SSE Renewables
Descartes Systems Group
Kyron Innovative Technologies
Siloah
Emeis Ireland
Axiom Equity
Highlight-Mandate
- Advised Scholastic on its $186m acquisition of 9 Story Media Group and Brown Bag Studios.
- Advised Elgin Energy Services on its sale of a portfolio of 16 solar farm projects located across Ireland to Allianz Capital Partners.
- Advised Ares Capital Management on the provision of financing to Phoenix Equity Partners to fund its investment in Nostra Technologies.
McCann FitzGerald LLP
McCann FitzGerald LLP has a large and established team with partners that have diverse experiences, from large plcs to banks and leasing companies. The firm is noted for tax matters relating to structured finance and securitisation, investment platforms and Irish funds, along with corporate transactions (including M&A and private equity), and real estate and construction. The firm has further developed its standing in transfer pricing, tax disputes and funds tax. Financial services tax adviser Deirdre Barnicle and corporate transactions specialist James Quirke, who has a legal and accounting background, were promoted to the partnership in June 2024. Alan Heuston has an extensive background in M&A, reorganisations, restructurings and migrations, and is key to the firm’s growing tax disputes practice. Consultant Eleanor MacDonagh (‘provides a level of service that is beyond exceptional and on a different level to any other tax advisor‘) is a vastly experienced financial services tax specialist.
Praxisleiter:
Eleanor MacDonagh; Alan Heuston; Deirdre Barnicle; James Quirke
Referenzen
‘Strong team across all specialisms’
‘Eleanor MacDonagh and Deirdre Barnicle are very responsive and provide strong technical but commercial advice.’
‘The McCann Fitzgerald team is very quick to mobilise when a request is received by them. Depending on the scale of the request they are also quick to introduce regular updates on the issue at hand. They are able to both comment on the impact of proposals, but also offer insights into alternative approaches.’
Kernmandanten
WestRock
Allied Irish Banks
Standard Chartered Bank
SC Holdings I Limited
Direct Selling Acquisition Corp
Electricity Supply Board
Twin Ridge Capital Acquisition Corp
Pfizer
Greencoat Renewables
Coillte
Deutsche Bank ALG London Branch
Magnetar Financial (UK)
Aercap
No Limit Capital
Investcorp
Urbeo Residential ICAV
WeWork
AXA Real Estate Investment Managers UK
Nordic Aviation Capital
BWG Group
Pollen Street Capital
An Post
Lioncor Developments
Citibank
Arrow Global Limited
Primary Health Properties REIT
Ardstone
Irish Life Investment Managers
Electricity Supply Board
Housing Finance Agency
Viva Aerobus
SMBC Aviation Capital Limited
Central Bank of Ireland
Hammerson
Willis Tower Watson
SSEF
Peal Capital Partners Group
Harvest CLO Platform
Tiger Infrastructure Partners
Andorra Banc Agricol Reig (Andbank)
BNP Paribas Securities Corp
ING Financial Markets
Highlight-Mandate
- Advised WestRock on the tax aspects of its agreed combination with Smurfit Kappa to create Smurfit WestRock.
- Advised the ESB Pension Scheme and its in-house pension group that supports the scheme on a wide-range of issues on an on-going basis.
- Advised Standard Chartered Bank on the $3.6bn disposal of the Standard Chartered global aviation leasing business to AvilLease by way of share sale of 100% of the issued share capital of relevant subsidiaries.
Walkers
Walkers' tax team has a deep focus on financial services, remaining best known for its expertise in CLOs, fund finance and private credit; the department has worked on a series of aircraft lending platforms. It has also advised on a multitude of corporate migrations driven by global tax reforms. The team is led by two partners in Jonathan Sheehan and Aisling Burke, along with senior tax consultant Padhraic Mulpeter. Counsel Eimear Burbridge is another key member of the team, along with associate Michael Gallagher.
Praxisleiter:
Jonathan Sheehan
Weitere Kernanwälte:
Aisling Burke; Eimear Burbridge; Padhraic Mulpeter; Michael Gallagher
Referenzen
‘The Walkers Tax team is very strong with a number of senior individuals within the team, each of whom are very technically strong, approach issues from a commercial perspective and understand the needs of their clients. While it is a small team, each member plays to their strengths and ensures that whatever issue arises, the most appropriate individual deals with it. The team have a very detailed understanding of the technical issues impacting the financial services and asset management industry and are skilled in ensuring that the objectives of clients are implemented in an efficient manner.’
‘Jonathan Sheehan is a very strong leader of the Walkers team. As well as detailed technical understanding of the various tax provisions impacting his clients, Jonathan has a very strong commercial acumen and assists clients with navigating complex areas of legislation and practice in order to achieve desired objectives.’
‘Eimear Burbridge is very experienced and has in depth knowledge of structured finance transactions and navigating the relevant complex tax issues, in particular various legislative provisions introduced over recent years which impact the efficient structuring of transactions.
Kernmandanten
PGIM
Hertz
Air India
Volkswagen
Securitas Group
ThinCats
Allianz
Avia Solutions Group
Highlight-Mandate
Byrne Wallace Shields LLP
Byrne Wallace Shields is active in cross-border M&A and private equity transactions, along with real estate deals. The partner-level team has grown considerably in recent years with the former Tax Appeals Commissioner Andrew Feighery joining in 2024, providing additional expertise in strategic tax planning and revenue interventions. Orla Riddell also joined from EY in 2023. Anthony Smyth heads the tax team and has particular expertise in financial services and property-related tax. Lee Squires is head of indirect tax.
Praxisleiter:
Anthony Smyth
Weitere Kernanwälte:
Orla Riddell; Lee Squires; Andrew Feighery
Referenzen
‘We continue to use the firm as they make complex tax matters simple. The fee discussions and engagement process are always transparent and straightforward, which makes working with them uncomplicated. I would highly recommend them if you are seeking expert tax/VAT advice.’
‘I have had the pleasure of working with Lee Squires on a number of occasions and each time he has been incredibly efficient and accommodating. He always ensures we have the right guidance for our needs. Lee is very easy to work with and approachable which makes collaborating with him easy.’
‘The firm differentiate themselves in terms of the quality of people they employ and the emphasis they put on the importance of the client relationships. They provide top quality advice and will link in with clients to make sure that they are happy with the level of service. ’
Kernmandanten
EQT Exeter
Patrizia
StoneX Group
SilentAire
Aurium Capital Markets
Browserstack
Cluid Housing
European Parliament
Baker Tilly Ireland (now Azets Ireland)
Pond 5
Luas Partners
Arkema
Thoroughbred Remedies Manufacturing
Select Technology Group
Conal O’Reilly & Ollie Hughes (NRG Panel)
Highlight-Mandate
- Advised Select Technology Group on its acquisition of DID Electrical.
- Advised NRG Panel on the investment in NRG by Melior Equity Partners.
- Advised Clúid Housing on significant forward fund and forward purchase transactions for the delivery of homes in Parkside, Dublin.
RDJ LLP
RDJ LLP remains known for its prolific record in cross-border M&A transactions and bespoke consultancy work. It also has a significant focus on tax efficient succession planning advice to private clients and family-owned businesses. John Cuddigan is a leading name in the market with an established background in corporate transactions, real estate deals and developments and private wealth tax structuring. Eoin Tobin heads the private client services department and has extensive expertise in the tax aspects of wealth transfer strategies, multi-generational estate planning designs and charitable giving. Mark Barrett is another specialist in cross-border transactional advice and succession and estate planning for family-owned businesses.
Praxisleiter:
John Cuddigan
Weitere Kernanwälte:
Mark Barrett; Eoin Tobin
Referenzen
‘Very personable team and all approachable on the small stuff which can lead to bigger business interactions and referrals. Innovative information sessions done regularly which keep us connected. Tax, legal depth and the interplay is the key selling point for this firm.’
‘Eoin Tobin, John Cuddigan and Mark Barrett – each excel in their field and are a great source of knowledge to assist in moving client engagements ahead.’
‘John Cuddigan makes the team unique.’
Kernmandanten
Sretaw Private Equity Unlimited Company
Bon Secours Health System
Hovione Group
Morgan McKinley Group
Sellatora Asset Management
iNua Hospitality Group
Poppulo
GTT Communications
ByrneLooby
BioPharma Engineering
Lonsdale Capital Partners