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| 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]] |
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| This means it is a common Irish [[espievie]].
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| [[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.
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| A lot more information from the JC’s big brother [https://en.wikipedia.org/wiki/Irish_Section_110_Special_Purpose_Vehicle_(SPV) here].
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| {{seealso}}
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| *[[Espievie]]
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| *[https://en.wikipedia.org/wiki/Irish_Section_110_Special_Purpose_Vehicle_(SPV) Section 110 companies on Wikipedia]
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Revision as of 09:54, 3 May 2018