David Lawless is Head of the Taxation team. He specialises in Financial Services and Structured Finance and has wide experience on advising on all types of investment fund structures, securitisation, derivatives, banking, insurance and aircraft leasing. He also has wide experience on advising on holding company structures and investment structures for investing in Irish real estate.
David has over 35 years experience in advising on the tax implications of financial services structures and transactions. He started his tax career in PwC in 1987 and became a financial services tax partner there in 1996 (where he was head of PwC Ireland's Investment Management Tax Practice and it's Securitisation practice). He established the Dillon Eustace tax practice in 2004.
David’s representative transactions include:
- Acted on numerous SPV structures to invest in a wide range of assets in a tax efficient manner.
- Advising a very significant investment fund platform in Ireland on restructuring to minimise the effects of ATAD I and II.
- Acted on many US loan origination funds accessing the Ireland/US DTA.
- Acted for a consortium of lenders on the restructuring of a significant aircraft leasing group in Ireland.
- Acted for many investment fund structures which have either moved their tax residence to Ireland or out of Ireland.
- Acted for Bermuda insurance funds using Ireland to invest in insurance derivatives involving US insurance risks and accessing the Ireland/US DTA.
