A&L Goodbody LLP is a leading force in M&A and capital markets-related tax matters, transfer pricing (including transfer pricing audits and litigation) and tax disputes; it has an impressive record in tax assessment appeals. The team advises a range of domestic and international corporates, financial institutions and financial sponsors. Paul Fahy heads the tax group and has continued to be prominent in tax disputes and transfer pricing. Amelia O’Beirne provides additional senior-level tax expertise in capital markets offerings, M&A transactions, transfer pricing and disputes. James Somerville has a major focus on financial services and property-related tax. Of counsel Philip McQueston is ‘a consummate all-rounder in Irish tax‘.
Tax in Ireland
A&L Goodbody LLP
Responsables de la pratique:
Paul Fahy
Autres avocats clés:
James Somerville; Amelia O’Beirne; Philip McQueston; Brian Butler; Bryan Hughes
Les références
‘Very able tax team. Hard working, thorough and delivering practical solutions.’
‘Paul Fahy – very experienced transactional tax adviser.’
‘James Somerville – a leader in finance and capital markets taxation.’
Principaux clients
ABC Fitness Solutions Ltd
Ulster Bank
Spectrum Equity and The Digital Marketing Institute
Inflexion Private Equity Partners
Premier Sports
Neste Corporation
Arthur J Gallagher
Prothena Corporation plc
Permanent TSB plc
The Shareholders of Immedis Limited
Principaux dossiers
- Advised Ulster Bank on the sale of approximately €4.2bn of assets comprising of large corporate and commercial loans to AIB, which involved a variety of loan products.
- Advised Prothena Corporation plc on its December 2022 equity offering of ordinary shares.
- Advised the selling shareholders of Immedis Limited on the sale of Immedis to UKG Inc.
Arthur Cox
Arthur Cox has a sizeable team of tax specialists covering the full range of transactional, advisory and contentious matters. The tax team advises a broad mix of domestic companies, multinationals, financial institutions, private equity houses and government entities. It has worked on a series of headline corporate restructurings, M&A transactions and capital markets deals, along with high-value disputes. Fintan Clancy heads the tax group and leads many of the group’s major engagements, including M&A and capital markets-related tax issues. Ailish Finnerty and David Kilty are also key members of the team. Caroline Devlin retired in July 2023.
Responsables de la pratique:
Fintan Clancy
Autres avocats clés:
Ailish Finnerty; David Kilty
Les références
‘The team at Arthur Cox provides excellent commercial advice when faced with a legal question, and articulate solutions in a way that is timely and concise.’
‘David Kilty is always available to provide high quality legal advice on tax and broader structuring issues. His advice has been invaluable for developing our investment offerings.’
‘David Kilty stands out not only because of his excellent understanding of structures, but his ability to provide appropriate commercial advice in the context of our business model.’
Principaux clients
Eaton Corporation plc
Blackstone GSO
Abbvie
Trane Technologies
Allianz
Abbey International Finance
Bank of America/Merrill Lynch
Citibank plc
CRH plc
Mallinckrodt Pharmaceuticals
Medtronic
Aviator
Kingspan
Viatris
Nuveen
Getty Images
Matheson LLP
Matheson LLP stands out for its large team and its advisory capabilities, coupled with extensive transactional and contentious expertise. Many of the partners are qualified chartered accountants, chartered tax advisers and have experience of working in Big Four accountancy firms. It is widely recognised for its financial services tax practice, which has included recent advice on major corporate restructurings, investments and acquisitions. The firm is also acclaimed for its indirect tax expertise and abilities in tax controversy. Joe Duffy, Turlough Galvin, Shane Hogan, Catherine O’Meara and Gerry Thornton are at the top of the market, with Tomás Bailey and indirect tax specialist Matthew Broadstock also impressing. In early 2024, Olivia Long rejoined the firm as head of tax policy from her previous position with the OECD in Paris.
Responsables de la pratique:
Shane Hogan
Autres avocats clés:
Turlough Galvin; Catherine O’Meara; Gerry Thornton; Joe Duffy; Aidan Fahy; Tomás Bailey; Matthew Broadstock; Caroline Austin; Brian Doohan; Vahan Tchrakian; Philip Tully; Barry McGettrick; Olivia Long
Les références
‘The tax team is excellent – technically superb, responsive, collaborative and a pleasure to deal with.’
‘The team’s technical excellence, responsiveness, practicality and honesty differentiate them from their competitors. Shane Hogan is simply excellent – forthright, honest, responsive and technically superb. I also hugely value the input of Catherine O’Meara ’
‘Incredibly thoughtful firm – cohesive delivery, consistently excellent.’
Principaux clients
AbbVie
Advent International
Cimpress
Circle
Fremantle Media Group
Horizon Therapeutics
Johnson & Johnson
JP Morgan
Macquarie European Infrastructure Fund
MariaDB Corporation Ab
ProKidney
STERIS plc
Trinity Biotech Plc
Vermilion Energy Inc
Vertex Inc
Vertiv
Principaux dossiers
- Advised Horizon Therapeutics plc on its acquisition by Amgen Inc, valued at approximately $28bn.
- Advised Waystone on two transformational transactions in 2022.
- Advised Graham Partners on its acquisition of a majority ownership of Irish company Taoglas.
William Fry LLP
William Fry LLP is a leading firm in transactional-related matters and tax disputes. It has an extensive record in M&A, private equity, real estate investments and structured finance deals. It has continued to advise on the tax aspects of a number of headline cross-border M&A transactions and investments. It has landed significant roles from clients involved in tax disputes and appeals before the Tax Appeals Commission. The sizeable team features a number of highly reputed partners, especially department head Sonya Manzor. Ted McGrath leads the financial services tax team, which includes partner Anne Tobin, and Brian Duffy is rated for tax disputes. Rachel Fox left the firm.
Responsables de la pratique:
Sonya Manzor
Autres avocats clés:
Ted McGrath; Brian Duffy; Anne Tobin
Les références
‘The William Fry tax team has significant experience and applies it in a practical ‘business-aware’ fashion. Key strengths are the strong technical expertise and partner led service.’
‘Strong team led by partner Brian Duffy. Our experience of Brian is that he works with our business to find appropriate solutions. Very accessible, he also is proactive in bringing relevant tax developments to our attention, with an understanding of their potential impact to delivery of our business. ’
‘The team are technically brilliant and also very practical and commercial and very responsive. Particularly Sonya Manzor. ’
Principaux dossiers
- Advised Amgen on its proposed acquisition of Horizon Therapeutics for an enterprise value of $28.3bn.
- Advised UKG on the acquisition of Immedis Limited and its subsidiaries for a reported €575m.
- Acted for the Department of Finance on a further sell-down of approximately 5% of the state’s shareholding in AIB.
Eversheds Sutherland
Eversheds Sutherland‘s reputation continues to grow in Ireland, showcased by its impressive client base and high level engagements; this includes headline private equity and cross-border M&A-driven matters. The team is also noted for holding company structures, corporate restructurings and its ability to manage projects across multiple jurisdictions; it represents a large number of multinationals and global financial institutions. The tax group remains heavily involved in renewable energy, structured finance, funds and real estate. Dublin managing partner and head of tax, Alan Connell has an outstanding record in inward investment, cross-border M&A transactions and corporate restructurings. Tim Kiely left the firm.
Responsables de la pratique:
Alan Connell
Autres avocats clés:
Andre Vermeulen
Les références
‘Excellent organisation and communication throughout the process. Willingness to do the heavy lifting. Extremely knowledgeable of the process and also had an in depth knowledge of the industry sectors.’
‘This practice is unique in terms of the quality of the people that work there, their level of expertise in the relevant subject matter(s) and the manner in which they build trust with our team.’
‘Very personalized service delivered with efficiency and transparency.’
Principaux clients
American Express
Boots
CFC Underwriting Limited
Intel Corporation
Las Vegas Sands Corporation
Nike
Sony Europe
T5 Data Centres
Toyota
Wells Fargo
Maples Group
Maples Group has a broad and highly specialised tax practice with an extensive record in investment funds, structured finance, capital markets and asset finance; it is especially well known for private equity and structured finance-related tax matters. The firm has continued to impress in corporate tax, tax litigation and controversy, along with personal tax matters for high net-worth individuals. It has strong connections to investment banks, private equity funds and other asset managers. Andrew Quinn leads the tax group, which includes the highly rated William Fogarty and Lynn Cramer, who is noted for tax planning for international clients.
Responsables de la pratique:
Andrew Quinn
Autres avocats clés:
William Fogarty; Lynn Cramer
Les références
‘The tax team at Maples are exceptional. The people are always well read and conversant with the latest issues and keep us updated constantly. They have dealt with every one of our requests/issues promptly and in a professional manner and always add significant value in every transaction’
‘Will Fogarty is exceptional and I cannot rate Will highly enough. He is highly intelligent, extremely practical in all matters and his professionalism is without compare across the legal industry. He is simply one of the best commercial lawyers that I have ever engaged with!’
Principaux clients
StepStone Group
FIL Funds Management (Ireland) Limited (Fidelity)
HarbourView
Roomex Limited
Heitman LLC
Official Committee of Opioid Claimants |(Endo Pharmaceuticals Chapter 11 proceedings)
LMR Capital LLP
Taoglas Limited
NewsWhip Media Limited
HPS Investment Partners LLC
MidCap Financial
Blackstone Group – BSNY Investments ICAV
Elkstone Partners
Morgan Stanley
Barclays Bank
Oaktree Capital
Waterfall Asset Management
Goldman Sachs International
Apollo Global Management
Blackstone/GSO
Marathon Asset Management L.P
Allied Irish Bank plc
Bain Capital
Avestus Capital Partners
Cardinal Capital Group
Erisbeg Partners
CVC Credit Partners
Susquehanna International Group
Mizuho International plc
Jefferies International Limited
ING Bank N.V.
Liberty Global
BlueBay Asset Management LLP
Spire Partners
Capital Four Management
Nomura International plc
Goldentree Loan Management LP
CIFC
Invesco Senior Secured Management Inc
Angelo Gordon
Palmer Square Capital
Natwest Markets plc
Voya Investment Management
Neuberger Berman
Sixth Street Partners
Muzinich
Falko Regional Aircraft Limited
Arena Partners
Wayflyer Limited
Black Diamond Capital Management
Fair Oaks Capital Limited
HIG Capital and Lugus Investments
Harbour View Equity Partners
Principaux dossiers
- Advised Fortress Investment Group on the establishment of an Irish fund structure and a European CLO risk retention structure.
- Represented the Official Committee of Opioid Claimants in relation to Endo Pharmaceuticals’ Chapter 11 Proceedings and Irish restructuring.
- Advised Goldman Sachs International, as lender and arranger to a Carval entity, on financing the acquisition of a non-performing residential loan book from KBC.
Mason Hayes & Curran LLP
Mason Hayes & Curran LLP's tax team has extensive experience in corporate and M&A transactions, including transatlantic deals, and has a fine record in the life sciences, technology, built environment, energy and financial services sectors. Corporate reorganisations and aviation financings are fortes too. It is also noted for tax disputes. Niamh Caffrey and Kevin Mangan co-head the tax group, the latter ‘a stand out addition to the team‘ having joined from Google in 2023.
Responsables de la pratique:
Niamh Caffrey; Kevin Mangan
Autres avocats clés:
Aisling Buckley
Les références
‘The tax team of Mason Hayes is very resourceful, has a strong knowledge of the market and business needs. They are responsive and accurate.’
‘I have always enjoyed working with Niamh Caffrey. She is always very available responsive and creative.’
‘Kevin Mangan – clear and comprehensive advice. Kevin is highly articulate, clear, comprehensive and concise. His advice is best-in-class. Commercial acumen – Kevin consistently displays an ability to understand business needs and non-tax considerations in projects. This is invaluable, as it ensures the tax solutions he proposes take into account important non-tax considerations. Strategic – Kevin is highly strategic, and his advice is both practical and comprehensive. Responsiveness – very timely and quick responses.’
Principaux clients
PerkinElmer Group
Biohaven
Workvivo Limited
Kinzen
Biosynth
Arjun Infrastructure Partners (“Arjun”), Watson Farley & Williams
Fox Williams LLP/Volaris Group Inc.
Export Development Canada
Empower the User (ETU)
Glenveagh Properties Plc
Principaux dossiers
- Advised PerkinElmer Group on the Irish legal and tax aspects of a very significant global transaction involving the sale of its applied food and enterprise services business to New Mountain Capital.
- Advised Biohaven pharmaceutical Ireland DAC on a sale of its innovative migraine therapy to Pfizer Plc.
- Advised Workvivo on its sale to NASDAQ Zoom Video Communications, Inc.
McCann FitzGerald LLP
McCann FitzGerald LLP is at the forefront of structured finance, securitisation and aviation finance matters. The tax team has also advised on a series of headline cross-border M&A transactions and private equity investments, along with joint ventures and agreements relating to renewable energy projects. Alan Heuston is a prominent practitioner in M&A transactions, reorganisations, restructurings and migrations. Eleanor MacDonagh is a leading name in financial services tax, especially international tax planning through Ireland. Deirdre Barnicle was promoted to consultant in 2023 and is head of tax compliance services. The team is building its standing in transfer pricing with senior associate James Quirke to the fore.
Responsables de la pratique:
Eleanor MacDonagh; Alan Heuston; Deirdre Barnicle
Autres avocats clés:
James Quirke
Les références
‘They have strength in depth – very efficient and responsive – most importantly practical and solution driven.’
‘I consider Eleanor MacDonagh to be the best tax practitioner I have come across – she knows the law, but is practical and solution driven.’
‘Tax and corporate departments working seamlessly together to provide holistic advice and support. A genuine interest in understanding the workings of the client’s business.’
Principaux clients
Deutsche Bank AG London Branch
Magnetar Financial (UK) LLP
Aercap
Copa Airlines
Investcorp
Urbeo Residential ICAV
WeWork
AXA Real Estate Investment Managers UK Limited
Nordic Aviation Capital
BWG Group
Coillte
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
Huuuge Games group
SMBC Aviation Capital Limited
Central Bank of Ireland
Hammerson Plc
Willis Tower Watson
SSEF
Peal Capital Partners Group
Allied Irish Banks (AIB)
Harvest CLO Platform
Principaux dossiers
- Advised JP Morgan on its acquisition of Cork-based Global Shares.
- Advised Electricity Supply Board (ESB) on its landmark agreement with the Danish wind energy company, Ørsted, to jointly develop an Irish offshore wind portfolio.
- Advised Pfizer in connection with the Irish aspects of its acquisition of Biohaven Pharmaceutical Holding Company.
Walkers
Walkers has demonstrated a strong and broad commitment to tax, most notably in relation to finance, debt capital markets, real estate, investment funds, aircraft leasing and corporate transactions. The firm’s substantial debt capital markets and investment funds teams provide a platform for a thriving tax practice. The tax team is especially active in CLO transactions, along with loan origination and receivables platforms, ILS issuances and CMBS transactions. ‘Unrivalled tax practitioner‘, Jonathan Sheehan is Dublin managing partner and head of tax, with Aisling Burke having a fine reputation for CLOs, receivables financings, M&A and real estaterelated matters. Tax consultant Padhraic Mulpeter is a senior and active figure in the team for financial services, including securitisation and structured finance transactions. Counsel Eimear Burbridge is rated for CLOs and securitisations.
Responsables de la pratique:
Jonathan Sheehan
Autres avocats clés:
Aisling Burke; Eimear Burbridge; Padhraic Mulpeter
Les références
‘Jonathan Sheehan has grown a very strong tax team with excellent bench strength.’
‘Jonathan Sheehan is a class act. A first rate lawyer with exceptional commercial acumen.’
‘Jonathan Sheehan has built a top tier practice in Ireland. Under his leadership, they are a best in class outfit and I would highly recommend them.’
Principaux clients
Eagle Street Partners
Hertz Global Holdings Inc.
Nuveen Real Estate Limited
Redding Ridge Asset Management (UK) LLP
Bardin Hill (formerly Halcyon Capital Management)
Prytania Investment Advisors LLP
UniCredit Bank AG
Onex Capital Partners
Banco Santander/ Santander Consumer Finance/ Santander UK
Bank of America Merrill Lynch (BAML)
DTZ Investors
Accunia Credit Management Fondsmæglerselskab A/S
Orange Capital Re DAC
HSBC UK Bank plc
Avia Solutions Group
Creditshelf AG
Swissport AG
Principaux dossiers
- Acted as Irish tax and legal counsel to Hertz Global Holdings, in relation to a restructuring of an ABS programme established by Hertz in Europe.
- Advised on over 28 CLO transactions with each new issue having a deal value of approximately €400m.
ByrneWallace LLP
ByrneWallace LLP has an established team featuring two partners with a particularly strong record in financial services and property-related tax, along with indirect tax. The team has advised on a series tax matters connected to high-value M&A transactions, venture capital fundraisings, property asset acquisitions and disposals, and loan arrangements. Anthony Smyth heads the team with Lee Squires leading the indirect taxes practice.
Responsables de la pratique:
Anthony Smyth
Autres avocats clés:
Lee Squires
Les références
‘I had the pleasure of working with Lee Squires, one of the partners in the firm. He is excellent in his field of work and exceptionally easy to work with. His dedication to understanding our industry was evident and knowledge was very impressive.’
‘Lee Squires is remarkably approachable and friendly. He made it very easy to discuss complex tax issues and is clearly great at what he does. I wholeheartedly recommend his services.’
‘ByrneWallace LLP has the right mix of people – well experienced, well versed with the tax laws, and well connected. They understand the business model, they ask, and provide a solution-based approach. The team is easily approachable which gives a lot of comfort as a client, as my query can be addressed within time.’
Principaux clients
EQT Exeter Property Group
Patrizia AG
StoneX Group
Silent-Aire
Aurium Capital Markets LLP
Browserstack Limited
Baker Tilly Ireland (now Azets Ireland)
Littelfuse, Inc.
Pond 5 Inc.
Principaux dossiers
- Advised EQT Exeter on the sale of c.13 Irish property assets to an international sovereign fund as part of a pan-European deal valued in excess of €300m for the Irish assets and €3bn in total.
- Advised Patrizia AG on its €60m acquisition of the Eight Building in Dublin and €53m acquisition of the Benson Building in Dublin’s Docklands.
- Advised the shareholders of Silent-Aire on its acquisition by Johnson Controls PLC in an all-cash transaction valued at up to $870m.
RDJ LLP
RDJ LLP‘s tax team is widely recognised for its experience in cross-border M&A, corporate and private equity transactions. It has further expertise in private client matters. The group advises a range of Irish corporates, including owner-managed businesses, along with a number of multinationals. John Cuddigan is an experienced figure in corporate transactions, financings and projects. Mark Barrett is also noted for cross-border M&A, the establishment of Irish bases for multinationals and Irish businesses moving into overseas jurisdictions. Eoin Tobin specialises in succession planning, probate and trusts.
Responsables de la pratique:
John Cuddigan
Autres avocats clés:
Mark Barrett; Eoin Tobin
Les références
‘The team provided a very smooth sale transaction with no stress, their professionalism was evident from the beginning of our process. ’
‘ Eoin Tobin was our direct contact and established a very at ease process from the beginning. It took just over 12 months to get to completion which included lots of changes throughout the process, Eoin was available at all times to ensure our deal structure ended with the best tax outcome for ourselves. We have since our dealings with RDJ recommended Eoin to other companies which are considering the same journey.’
Principaux clients
Sretaw Private Equity Unlimited Company
Bon Secours Health System
Hovione Group
Morgan McKinley Group
Bio-Touch/ Titan
Poppulo
GTT Communications
ByrneLooby
BioPharma Engineering
Lonsdale Capital Partners