Structured Finance SPV – Section 110 Company

    Nexus Taxation Insight Ireland offers a favourable taxing regime under Section 110 for a broad range of structured finance and securitisation transactions.   The Section 110 taxing regime is designed to allow an Irish tax resident special purpose vehicle (SPV) to...

ICAV fund vehicle

    Nexus Taxation Insight In March 2015 the Irish Collective Asset-management Vehicles Act 2015 (the “ICAV Act”) was signed into law by the Irish government.  The ICAV Act provides for the establishment of a new Irish corporate vehicle specifically designed as an...