TITLE

Special treatment

AUTHOR(S)
Gillen, Fergus
PUB. DATE
April 2005
SOURCE
Lawyer;4/25/2005, Vol. 19 Issue 16, p20
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
The article reports that Ireland's favourable tax regime has helped boost the use of special purpose vehicles and created a healthy financial services industry. The tax regime also permits investors in Section 110 companies to use flexible profit extraction techniques without any deemed distribution tax concerns. Section 110 companies can be debt or equity funded and Ireland has no thin capitalisation rules. Recent improvements in the legislative framework have exempted Section 110 companies from Irish Value Added Tax (VAT) on certain services.
ACCESSION #
16918974

 

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