Corporate Tax 2026

IRELAND Law and Practice Contributed by: Andrew Quinn, David Burke, William Fogarty and Lynn Cramer, Maples Group

Maples Group advises global financial, institutional, business and private clients on the laws of the Brit - ish Virgin Islands, the Cayman Islands, Ireland, Jer - sey, Luxembourg and the Marshall Islands through its leading international law firm, Maples and Calder. With offices in key jurisdictions around the world, the

Maples Group has specific strengths in the areas of corporate tax, commercial, finance, investment funds, litigation and trusts. Maintaining relationships with leading legal counsel, the Group leverages this local expertise to deliver an integrated service offer - ing for global business initiatives.

Authors

Andrew Quinn is the Global Head of Tax at Maples Group, based in the Dublin office. He is a leader in Irish, EU and international tax and advises companies, investment funds, banks and family offices. Andrew is the joint

William Fogarty is a partner of Maples and Calder’s Tax team in the Maples Group’s Dublin office. He advises on Irish investment, financing

and property transactions, and is active in relation to Irish real estate and debt structuring. He advises private equity firms on executive remuneration, carried interest structuring and VAT planning. He is a contributor to publications on tax matters and is a speaker at annual Maples Group Insights sessions. He is experienced in international structures and works with international law and accounting firms on technical issues. William regularly represents financial services clients in Revenue disputes, including audits and enquiries, and led the settlement of one of the largest Revenue cases in recent years. solicitor in Ireland and an associate of the Irish Tax Institute with significant experience advising investment funds, SPVs and corporates on the Irish tax regime. She advises on all aspects of cross-border structuring, as well as issuers and arrangers on the tax structuring aspects of securitisation structures. She has experience advising on tax aspects of corporate transactions. Lynn is a member of the FATCA and CRS group of the Irish Debt Securities Association. She is Secretary of the Irish branch of the International Fiscal Association and a member of the VAT Committee of the Irish Funds industry association. Lynn Cramer is a partner of Maples and Calder’s Tax team in the Maples Group’s Dublin office. Lynn is a

author of the book “Taxing Financial Transactions” (Irish Taxation Institute). He is a co-founder, member of the executive committee, and former chair of the Irish Debt Securities Association, and a committee member and former chair of the Law Society of Ireland Tax Committee. He is a regular speaker at international tax conferences and serves on the Irish Government Tax Advisers Liaison Committee on OECD BEPS and the Irish Department of Finance Business Tax Stakeholder Forum.

David Burke is a highly experienced tax specialist and advises on

international transactions structured in, and through, Ireland. He works with companies, banks and investment funds and their advisers to structure and implement capital markets, structured finance, asset finance and funds transactions.

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