Involved in all aspects of financial services but has increasingly focused more on investment management, securitisation and asset financing/repackaging.
On the innovative and complex acquisition of the real estate business of Kutxabank (Neinor Group) in Spain. David acted as tax counsel on the transaction, which won the 2016 European Private Equity Deal of the Year awarded by International Tax Review.
Acting as Irish tax expert for US insurance group in an ongoing US court case involving the tax treatment of cross-border Repos.
Numerous purchasers of Irish and non-Irish loan portfolios using Irish vehicles.
Hedge fund vehicles and private equity vehicles on moving their tax residence from Cayman to Ireland.
On the acquisition and sale of numerous Irish commercial properties and on tax-efficient structures for residential development.
On Irish structures involving loan origination in particular US, UK, Dutch and Spanish loan origination.
On the establishment of Irish structures to acquire US life settlements.
Bermuda insurance funds using Ireland to trade insurance derivatives involving US insurance risks.
On the establishment of various holding company structures to acquire companies in various jurisdictions.
On significant FATCA and CRS projects for clients in respect of both Ireland and Cayman Islands reporting requirements.
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.
"David Lawless is regarded by market observers as an authority on tax issues relating to investment funds. His practice stretches across capital markets, private equity and banking matters." [Chambers]
"David Lawless is applauded by sources for his outstanding international funds tax practice. He also posses expertise in structured finance transactions, investment management, capital markets and banking. " [Chambers]
Dublin City University and the Institute of Taxation in Ireland.
The Institute of Taxation in Ireland,
Law Society Tax Committee
Irish Securitisation Tax Forum
Various IFIA Sub-Tax Committees
TALC Indirect Taxes Committee