Law Debenture Ireland - Corporate Services
Our team in Ireland has deep experience in servicing the structured finance, and aviation financing and leasing sectors.
Ireland has a long history as a preferred jurisdiction selected by banks, private equity, hedge funds, and the aviation finance and leasing industry to establish structured finance companies. With more than 1,400 securitisation and special purpose vehicles (SPVs) currently active, Ireland is the leading European jurisdiction for SPVs. This represents almost one-quarter of the whole European industry.
Ireland’s success is facilitated by a tax provision first introduced by the government in 1997, Section 110, which provides a framework for securitisation transactions. It is widely used as a tax-efficient way to manage a range of asset classes held by qualifying companies. Qualifying section 110 companies can obtain a tax deduction for investor expenses which results in a reduced tax liability for Irish SPVs. Investors are generally not subject to tax in Ireland, but instead in accordance with the tax rules in their respective jurisdictions.
Aside from tax efficiency, other advantages Ireland provides include a transparent legal and regulatory environment and excellent providers offering legal, audit, tax and corporate services.
Law Debenture (Ireland) is a high-quality corporate service provider, well-recognised internationally as a leader in the provision of a range of services to support the structured finance and aviation finance and leasing industry.
Our services include:
- Corporate secretarial services
- Accounting and tax
- Share Trustee services
- Regulatory services (such as for FATCA, CRS and EMIR)
For more information on our Corporate Services offering in the United Kingdom, please see here.