Ciarán Kelly
Business Tax & Structures Analyst
LLM in European Tax Law, KU Leuven · BCL, University College Dublin
About Ciarán
Ciarán Kelly is a tax and corporate structures analyst with a decade of experience advising businesses on EU establishment and structuring decisions. His work focuses on the practical economics of operating in the EU's most business-formation-friendly jurisdictions — Ireland, Estonia, Luxembourg, Cyprus, and Malta — including corporate tax treatment, holding company structures, IP box regimes, and the regulatory frameworks governing fintech and payment businesses.
Before joining Eunomist, Ciarán spent seven years as an associate at a Dublin-based international tax consultancy, advising US and Asian technology and pharmaceutical companies on their European structures, the Knowledge Development Box, and the operational implications of OECD BEPS and Pillar Two reforms. He developed particular depth in Ireland's tax ecosystem and Estonia's unique distributed-profits corporate tax framework.
At Eunomist, Ciarán covers Ireland, Estonia, Latvia, Lithuania, Luxembourg, Cyprus, and Malta. His analysis goes beyond the headline tax rate to examine the full cost of doing business — effective tax rates, employer obligations, regulatory timelines, and the network effects of operating in jurisdictions with established international business ecosystems. He is the go-to analyst on the site for founders and CFOs making EU establishment decisions.
Areas of Expertise