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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]] | 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}}. | ||
This means it is a common Irish [[espievie]]. | This means it is a common Irish [[espievie]]. |