
Kevin McSharry
Galway · Ireland
Leads: Tax & International Structuring · Accounting, Reporting & Statutory Compliance · Transactions & Deals
Sourced guides to doing business in each market, and the status of every service there. Partners are in place in 35 markets so far.
One WONE Global Partner for each service in each market. Start from what you need to do, or go straight to a service.
Describe what you need. WONE Global names the service and the professional before any work begins.
Bring a requirement →Licences, value chains and the questions businesses in each industry ask first, with the services that usually apply.
What one country changes for the other, worked journeys step by step, and who handles each side.
When cross-border business becomes a dispute, UNIONE™, also part of the UNBOUNDED™ Global Ecosystem, prevents it, resolves it, arbitrates it and plans enforcement. 334 Fellows in 58 countries.
41 jurisdictions, each with primary sources and the date last checked.
Named senior professionals, each admitted as the one firm for a service in their country, and the firms they lead.
One Partner per service, per jurisdiction, admitted by review against published criteria.
Every statement is labelled: source-checked, professionally reviewed or not yet checked, with its source and date where checked.
Answers cite WONE Global's sourced statements and show how each one was checked. Research, not advice.
Accomplished regional specialists and international cross-border intelligence, across 100 countries, with one contact and one published Standard.

Circle Advisory
Galway City · Ireland · Established 2010
Overview
A trusted partner for international companies establishing and scaling operations in Ireland At Circle Advisory, we combine technical rigour with a client-first mindset to deliver high-quality advisory, tax, and governance solutions tailored to international companies setting up or scaling in Ireland and the EU. Our role within WONE Global is to serve as a strategic bridge between global opportunity and Irish compliance, helping cross-border clients navigate the complexities of Irish regulation, structure their operations tax-efficiently, and establish strong governance from the outset. Our Value to WONE Global Gateway to Ireland: Structuring, Set-Up and Ongoing Support We are deeply experienced in working with overseas clients — from the UK, US, EU, Asia and beyond — who wish to establish Irish subsidiaries, branches, or joint ventures. Whether for EU market access, IP tax planning, or regulatory alignment, we provide full-spectrum support from incorporation to optimisation, including: Entity structuring and incorporation (LTDs, ULCs, DACs, CLGs, branches) Irish directorship services and local substance requirements Tax registration (corporation tax, VAT, PAYE/PRSI) Sectoral regulatory guidance (e.g. financial services, tech, sports, property) Tax Advisory for International Structuring and Optimisation We bring specialist expertise in Irish and cross-border tax planning, including: Inbound structuring: Advising on the most efficient entry structures for foreign shareholders IP and R&D tax optimisation: Leveraging Ireland’s favourable Knowledge Development Box, R&D credits, and capital allowances Withholding tax and double tax treaty reliefs Group structuring and tax consolidation planning Transfer pricing alignment for SME-level international groups Exit planning / capital gains management Our experience includes aligning international tax strategies with Irish GAAP (FRS 102), IFRS, and Irish Revenue compliance, always considering BEPS and evolving EU/OCDE guidelines. Corporate Governance & Risk Management for Foreign Subsidiaries We routinely advise boards and shareholders on Irish corporate governance best practice, including: Board composition, directors’ duties under the Companies Act 2014 Shareholder rights, golden share provisions, and voting structures Internal controls and enterprise risk frameworks adapted for growing foreign-led subsidiaries Tailored governance for group structures (including holding companies and special-purpose vehicles) Governance reviews for regulated or semi-state entities We have published governance guidance materials and acted on governance reviews across sectors including public contracting, financial services, and regulated sports entities. Accounting, Reporting & Statutory Compliance Our core strength lies in delivering accurate, timely, and transparent accounting and reporting for Irish companies in international contexts: Preparation of Irish statutory financial statements under FRS 102 and IFRS Monthly and quarterly management reporting aligned with group formats Consolidation support for Irish sub-groups or foreign parent structures Audit coordination and liaising with local or group auditors Ongoing CRO and Revenue compliance, including Annual Return Date (ARD) filings, RBO submissions, and DAC6 reporting support We integrate tech-enabled solutions and can plug seamlessly into international reporting environments via cloud platforms like Xero and BrightPay, and bespoke ERP systems. Sector-Specific Depth and Thought Leadership Circle Advisory brings differentiated depth in: Property and construction: Hotel and Leisure Technology and digital: Support for AI, SaaS and IP-led businesses entering the Irish market Sports, image rights & athlete taxation: Advising on player image rights structuring, revenue streams, and reliefs Why Circle Advisory? Chartered Accountants Ireland regulated Proven with international clients entering Ireland Full-service advisory with boutique agility Deep governance and structuring capability Trusted partner for long-term alignment, not just compliance We are excited by the opportunity to bring an Irish voice to the WONE Global alliance — not only as a local expert, but as a dependable international partner for the alliance’s global clients.
Who does what. WONE Global finds and coordinates; Circle Advisory gives the advice under its own licence and invoices you directly. How responsibility works
Services and markets
These are the firm's exclusive WONE Global positions: one service, one market, each with a named lead.
Led by Kevin McSharry, Managing Director
Tax and structuring for businesses, investments and deals that cross borders.
Typical work
Led by Kevin McSharry, Managing Director
Accounts, reporting and filings that keep each company abroad up to date and compliant.
Typical work
Led by Kevin McSharry, Managing Director
Buying, selling and investing across borders, from the first structure to closing and after.
Typical work
These services are engaged directly with the firm and are not WONE Global positions.
Dublin · Tuesday 3 November
18:56
Local time
People
Each leads a WONE Global service and is responsible for the work, under their own professional rules.

Galway · Ireland
Leads: Tax & International Structuring · Accounting, Reporting & Statutory Compliance · Transactions & Deals
Thought leadership
No published articles yet.
Articles, briefings, podcasts and talks by Circle Advisory and its professionals will be listed here as they are published on WONE Global. WONE Global Partners can submit content through the Partner portal.
Credentials
Credentials are confirmed by WONE Global at admission; details will appear here when the firm publishes them.
Each Partner firm advises under its own professional rules and regulator, and engages you directly on its own terms.
Contact
Send your requirement to WONE Global, naming the firm if you wish. WONE Global confirms the firm can act and names your lead; you agree scope and fees directly with the firm.
Your consent comes first: WONE Global shares your requirement with Circle Advisory only after telling you who it is, so the firm can check for conflicts. Nothing is published. Privacy
Not legal advice. This profile is information only. Advice comes from the firm, under its own professional rules and insurance, once you have engaged it. How professional responsibility works
WONE Global Partners
Named professionals connected to this page — each admitted as the specialist for one kind of work in their country, at a firm WONE Global has admitted.
Related situations
How businesses put this problem in their own words, and what WONE Global does about each.
Save your questions, decisions and WONE activity in one account.
Forgot your password? Reset it securely.
Partner workspaces are for Partner firms. Explore partnership →