Section 110 vehicle: Difference between revisions

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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]]
 
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]

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