Since its initial public offering on the Nasdaq last month, Airbnb has been trading at a steady market capitalisation of around $100 billion. And over 7 per cent of this value is lodged in intellectual property assets now located in Dublin. The global online short-term letting agency onshored the asset on December 31, 2019, according to new accounts filed by Airbnb International, an Irish-registered but Jersey-resident intermediate holding company. As previously reported, Airbnb International used to sit at the top of a double Irish corporate structure, charging its subsidiary Airbnb Ireland for the use of the group’s brand and technology…

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