Ireland to benefit from securitisation regime changes

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2025

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Cookies Settings

Ireland to benefit from securitisation regime changes

August 31 2011

Finance Act 2011 introduced significant changes to Ireland’s securitisation regime, including the welcome inclusion of commodities in the list of qualifying assets for investment. The Act also introduced changes affecting the rules on the deductibility of profit participating interest and swap payments in certain cross border structures. Andrew Quinn and William Fogarty of Maples and Calder explain the benefits.

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login

Topics

FeatureITR MagazineSeptember 2011
more across site & shared bottom lb ros

More from across our site

Direct Tax
OECD
Corporate income tax rate reductions slowing down: OECD report
CIT base narrowing measures remain more prevalent than increased CIT rates, the report also highlighted
Sam Sholli, September 11 2025
Direct Tax
lbg logo.png
Legal Benchmarking Group acquires The Lawyer
ITR's parent company, LBG, will acquire The Lawyer, a leading news, intelligence and data-driven insight provider for the legal industry, from Centaur Media
Ed Conlon, September 11 2025
Transfer Pricing
UK and Netherlands
Multilateral APAs in the UK and Netherlands: a history
KPMG UK’s Graeme Webster and KPMG Meijburg & Co’s Eduard Sporken outline the 20-year evolution of MAPAs, with DEMPE analyses becoming more prevalent and MAPA requirements growing stricter
Graeme Webster, September 11 2025
Direct Tax
Telecommunication tower Antenna at sunset sky.
Input tax credit eligibility for telecom towers: Indian case law analysis
Rishi Joshi, of the Institute of Chartered Accountants of India, warns of potential judicial overreach as assets are recharacterised to bypass a legislative exclusion
Rishi Joshi, September 10 2025
Transfer Pricing
Pia Honkala and Prasad Pardiwala.png
TP costs rocket for MNEs, report reveals
Only 2% of in-house survey respondents said they were ‘heavy’ users of AI for TP, Aibidia’s report also found
Tom Baker, September 09 2025
Direct Tax
Oslo, Norway - 24 September 2022: PricewaterhouseCoopers or PWC
Ex-PwC Australia CEO Thomas Seymour deregistered over tax scandal role
There was a ‘deeply embedded culture within PwC that routinely disregarded formal confidentiality obligations,’ the chairman of Australia’s Tax Practitioners Board said
Sam Sholli, September 09 2025
Direct Tax
Baker McKenzie
Baker McKenzie hires senior IRS official in US
Jennifer Best was most recently the acting commissioner of the IRS’s large business and international division
Sam Sholli, September 08 2025
Direct Tax
ArunaKalyanam.jpg
Bipartisan US opposition to DST ‘revenue pursuits’: EY leader
Section 899’s exclusion from the One Big Beautiful Bill does not mean it has been nipped in the bud, Aruna Kalyanam also tells ITR
Sam Sholli, September 08 2025
Direct Tax
Stuttgart, Germany - 06-19-2022: Cellphone with logo of American consulting company Alvarez and Marsal LLC on screen in front of website. Focus on center-right of phone display.
A taxing week: A&M Tax is coming to a country near you
Thanks to operational slickness and sheer force of will, A&M Tax will continue hoovering up talent across the globe
Tom Baker, September 05 2025
Direct Tax
hmrc.jpg
This week in tax: HMRC names barrister as tax avoidance promoter
Setu Kamal became the first practising barrister to be added to the UK’s tax avoidance promoter list; in other news, UHY expanded its network in Canada
Sam Sholli, September 05 2025
Gift this article