David Lawless
EMAIL
david.lawless@dilloneustace.ie
DIRECT DIAL
+ 353 (0)1 673 1765
NAME: David Lawless
TITLE: Head of Taxation
OFFICE: Dublin
PRACTICE AREA: Taxation
EDUCATION: Dublin City University and the Institute of Taxation in Ireland.
PROFILE: David joined Dillon Eustace in 2004 to establish the firm's taxation department having spent the previous 17 years in PricewaterhouseCoopers where he became a tax partner in 1996. He has advised on all taxation aspects of financial services including structured finance transactions, investment management, capital markets, real estate, private equity, banking, treasury and reinsurance. He has written and spoken extensively on such topics and has participated in many public/private tax committees in Ireland to make Ireland an attractive tax location. He is a member of the tax committees of the Irish Funds Industry Association, the Alternative Investment Management Association, the Irish Debt Securities Association and the Law Society of Ireland.
RECENT ENDORSEMENTS:
David Lawless has a wealth of experience advising clients in the financial services sector on the tax aspects of structured finance. He is described by market sources as a "very experienced practitioner; brilliant and hard-working." He is well versed in cross-border and international mandates involving both US and European jurisdictions. [Chambers 2018]
Sources note that he is "technically excellent and has the global picture to help the client manage its tax problems with great efficiency" [Chambers 2017]
REPRESENTATIVE ACTIONS:
- Acted as Irish tax counsel for a number of hedge fund vehicles and private equity vehicles on moving their tax residence from Cayman to Ireland..
- Acted as Irish tax counsel on the establishment of a number of Irish SPVs and regulated funds used to acquire US life settlements so as to benefit under the Ireland/US double tax treaty.
- Acted as Irish tax counsel on the establishment of an Irish SPV to acquire a variety of distressed loans secured on real estate in various countries.
- Acted as Irish tax counsel for a number of Japan/China oriented private equity funds using Irish SPVs.
- Acted as Irish tax counsel on the establishment of an Irish SPV to trade proprietary monies in quantitative trading strategies.
- Acted as Irish tax counsel on a number of loan asset funds (including distressed loan assets) using a combination of Irish regulated funds/SPVs to invest tax efficiently by gaining access to Ireland’s double tax treaty network
