One of the brighter spots in Ireland’s recovering economy has been its provision of tax shelters for overseas units of U.S. multinationals and for Irish-headquartered companies trading American depositary receipts. Among those are a pair of small-cap commercial aircraft leasing firms that have shown constructive chart action. Fly Leasing (FLY) went public in America in September 2007, just before the U.S. market started its historic dive.