From The Jolly Contrarian
Jump to navigation
Jump to search
|
|
| (One intermediate revision by the same user not shown) |
| Line 1: |
Line 1: |
| An Irish [[Section 110]] [[special purpose vehicle]] is an Irish tax resident company designed for use in [[securitisation]] transactions, which qualifies under Section 110 of the [[Irish Taxes Consolidation Act 1997]] for a special tax regime that enables it to be tax neutral in {{tag|Ireland}}.
| | #redirect[[SPVs in Ireland#Section 110 Companies]] |
| | |
| This means it is a common Irish [[espievie]].
| |
| | |
| [[Section 110]] was created to help [[International Financial Services Centre]] ([[IFSC]]) legal and accounting firms compete for the administration of global securitisation deals. They are the core of the IFSC structured finance regime.
| |
| | |
| A lot more information from the JC’s big brother [https://en.wikipedia.org/wiki/Irish_Section_110_Special_Purpose_Vehicle_(SPV) here].
| |
| | |
| {{seealso}}
| |
| *[[Espievie]]
| |
| *[https://en.wikipedia.org/wiki/Irish_Section_110_Special_Purpose_Vehicle_(SPV) Section 110 companies on Wikipedia]
| |
Latest revision as of 17:52, 5 June 2018