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ARTICLE · 25 MAY 2016

Ireland As A Domicile For Special Purpose Vehicles - 2016

Dillon Eustace
Dillon Eustace
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Ireland has emerged as a favoured location for special purpose vehicles that are used in many financial transactions including securitisation, asset repackaging and financing transactions.

IrelandWealth Management
David Lawless
David Lawless
Conor Keaveny
Conor Keaveny
Mark Thorne
Mark Thorne
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Background

Ireland has emerged as a favoured location for special purpose vehicles ("SPVs") that are used in many financial transactions including securitisation, asset repackaging and financing transactions. In particular, Irish SPVs are being increasingly used as investment vehicles, whether that is for private equity, credit opportunities, distressed debt, life settlements, LPN structures, etc. Irish SPVs are also being used in conjunction with alternative investment funds establishing in Ireland (or re-domiciling to Ireland) so that such funds can minimise foreign taxes on their underlying investments. The wide diversity of deals has emphasised Ireland's growing importance as an onshore SPV domicile.

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