Taxation of financial services activities, primarily banking, stockbroking and life assurance, international tax advisory, tax risk management, tax policy and strategy advisory. Areas of particular expertise include operational taxes, tax control and governance (including Directors' Compliance Statement), financial services, financial products, information reporting (including FATCA and CRS), old and new basis life taxation and loan security enforcement tax issues .
Ray is a Tax Partner in EY's Financial Services Office in Ireland. With over 25 years' experience in the taxation of financial services activities, he specialises in providing advice on a range of issues, primarily banking tax matters for both Irish and multi-national companies. Prior to joining the firm, Ray spent over 20 years working in leadership roles within Ireland’s two largest banking groups; most recently as Head of Taxation with AIB.
Contributor to professional and media publications on financial services tax matters.
Ray holds a degree in Mathematics and History from University College Dublin and also has diplomas in Accounting and Corporate Treasury, both from Dublin City University.
Ray is a member of the Irish Taxation Institute.