Irish Budget 2017 – Financial Services Focus

11 Oct, 2016 | Insights, News

The Irish Finance Minister announced Budget 2017 on 11 October 2016.  Overall there was little of relevance to the financial services sector in Ireland.  Disappointingly, no further information was provided on the already announced changes to Ireland’s Section 110...

Proposed changes to Section 110 – Irish real estate assets

19 Sep, 2016 | Insights

On 6 September 2016 the Irish Finance Minister announced proposed changes to Ireland’s Section 110 securitisation tax regime related to the holding of assets linked to Irish real estate.  The vast majority of Section 110 companies will remain unaffected as the...

Structured Finance SPV – Section 110 Company

1 Jul, 2015 | Insights

    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...