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SPVs in Ireland: Difference between revisions
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====[[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}}. | |||
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}} | {{seealso}} | ||
*[[Section 110] | *[[Espievie]] | ||
*[https://en.wikipedia.org/wiki/Irish_Section_110_Special_Purpose_Vehicle_(SPV) Section 110 companies on Wikipedia] | |||