Our People
Expertise
Gerry is a partner in the tax practice of Matheson Ormsby Prentice. Gerry advises financial institutions and international corporations doing business in and through Ireland on all aspects of corporate tax. His main focus is the financial services sector, including banking, debt capital markets, leasing, securitisation, structured finance, derivatives, insurance and investment funds as well as mergers and acquisitions and corporate re-organisations.
Gerry frequently publishes articles in leading tax journals and is co-author of the Irish chapter of the International Bureau of Fiscal Documentation's publication on permanent establishments.
Gerry is a qualified solicitor and a qualified tax consultant and is a member of the Law Society of Ireland and the Irish Taxation Institute. Gerry is a member of the Irish Funds Industry Association's tax committee and is chair of the tax treaty sub-committee.
Education
Trinity College Dublin, LLB
Highlights
Experience highlights for Gerry include:
- advising investments banks on their debt capital market businesses, including the establishment of structured finance programmes, commercial paper issuers, securitisations, longevity-linked financial products and debt restructurings
- advising financial institutions on mergers and acquisitions, including the acquisition of Irish banks, Irish insurance companies, Irish leasing groups, Irish asset management firms and Irish fund administrators
- advising leasing businesses, including the establishment and development of Irish aircraft leasing platforms, the acquisition and disposal of aircraft portfolios and the financing of leasing activities
- advising investment managers, including the establishment of Irish fund platforms, the migration of funds to Ireland and the merging of Irish funds
- advising insurance companies, including the taxation of new insurance products, portfolio transfers, the establishment of Irish insurance subsidiaries and branches and the merging of insurance subsidiaries
- advising Irish and international banks on new banking products and financing arrangements with Irish borrowers
- advising US corporations on raising debt finance in the capital markets through Irish subsidiaries
- advising Irish and international financial institutions on internal reorganisations and restructurings
- advising on the taxation of shipping businesses (tonnage tax)
