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SPVs in Ireland: Difference between revisions
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'''[[QIF]]''': no limit to the extent to which assets may be available to the PB but the extent to which assets are available to the PB must be fully disclosed in the prospectus issued by the QIF. | '''[[QIF]]''': no limit to the extent to which assets may be available to the PB but the extent to which assets are available to the PB must be fully disclosed in the prospectus issued by the QIF. | ||
====[[Common Contractual Fund]]=== | |||
No legal personality and dependent on [[collateral directive]] for [[netting]] efficacy - so beware natural persons who are unitholders.... | |||
====[[Section 110]] Companies==== | ====[[Section 110]] Companies==== | ||
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}}. | 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}}. | ||