Paul Fahy, Partner - A&L Goodbody

Paul Fahy

Paul Fahy is a Partner at A&L Goodbody and Head of the Firm's Tax Department. He qualified into the Firm's tax department in 2002. Between 2003 and 2008, Paul worked in the tax department of Slaughter and May in London and re-joined the tax department of A&L Goodbody in 2008.

Paul specialises in corporate tax and has extensive experience of advising domestic and international clients on the tax aspects of public and private mergers & acquisitions, group restructurings, inward investment projects, securitisations, derivatives and structured products.

Paul also co-heads A&L Goodbody’s Silicon Valley representative office and works extensively with the Firm’s US West Coast based clients.


Many of the transactions that Paul advises on are not in the public domain. However examples of recent transactions that Paul has advised on include:

  • Nabriva Therapeutics on the redomicile of its Holding Company from Austria to Ireland and its listing on NASDAQ.
  • Johnson Controls Inc. on the spin-out of its Adient automotive business.
  • Johnson Controls Inc. on its merger with Tyco plc.
  • Pfizer on its proposed $160bn merger with Allergan plc.
  • Pozen on its proposed acquisition of Tribute Pharmaceuticals and setting up its Irish structure.
  • Endo International plc on its agreement to acquire Par Pharmaceuticals Holdings Inc,. in a cash and stock transaction valued at approximately $8bn.
  • Medtronic, Inc on its $49bn acquisition of Covidien plc.
  • Endo International plc on its acquisition of Auxilium Pharmaceuticals in a cash and stock transaction valued at approximately $2.6bn.
  • Jazz Pharmaceuticals plc on a circa $500m Convertible Note Offering.
  • The joint book runners on an offering of Mandatory Convertible Preferred Shares by Actavis plc and an offering of Convertible Notes by Horizon Pharma plc.
  • Endo Health Solutions Inc on its $1.6bn acquisition of Paladin Labs and related corporate inversion into Ireland.
  • Jose Cuervo on the acquisition of the Old Bushmills Distillery.
  • élan on its formal sale process and Perrigo Company's recommended $8.6bn takeover offer (Global M&A Deal of the Year 2014 - American Lawyer).
  • élan in relation to the restructuring of its Tysabri collaboration with Biogen Idec.
  • élan in relation to the spin-off and related IPO of its early stage R&D business into a new Irish incorporated and NASDAQ listed entity (Prothena Corporation plc).
  • Icon plc in relation to the conversion of its ADR NASDAQ listing to a direct share listing.
  • Eaton Corporation on its $13bn offer for Cooper Industries plc effected by a Court approved scheme of arrangement.
  • permanent tsb on the sale of Irish Life to the Irish Minister for Finance.
  • Quinn Group in relation to the management buy-out of Quinn Healthcare and the sale of Quinn Life Direct.
  • élan on the merger of Elan Drug Technologies with Alkermes Inc. and subsequent sale of its stake in Alkermes.

Market Recommendations

  • "Highly responsive, extremely knowledgeable and able to provide advice on the spot." (Chambers Europe 2017)
  • "Ability to deal with significant complexity in cross-border tax transactions and his intellectual approach." (Chambers Europe 2016)
  • "Encyclopaedic knowledge of US law." (Chambers Global 2014)
  • “Highly rated” and "highly proficient." (Who’s Who Legal 2012 and 2013)


  • BCL, NUI Galway, 1997
  • LLB, NUI Galway, 1998
  • BCL, NUI Galway, 1997
  • AITI, Irish Taxation Institute, 2001
  • Solicitor, Law Society of Ireland, 2002
  • Solicitor, Law Society of England and Wales 2003

Professional activities

Paul has contributed on tax matters to a number of leading legal and tax publications. These include contributing to the Irish Chapter of the text book on European Cross-Border Mergers and Reorganisations published by Oxford University Press. Paul is actively involved in the International Bar Association, Tax Section and has previously served as the Irish Reporter to the IBA Tax Section.

Paul Fahy

T: +353 1 649 2717

Email: Paul Fahy

Vcard: Paul Fahy

encyclopaedic knowledge of US law

(Chambers Global 2014)