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
Business deal mergers and acquisitions
A taxing week: UK LLP tax the final nail in the partnership coffin?
The partnership model was looking antiquated even before the UK chancellor’s expected tax raid on LLPs was revealed. An additional tax burden may finally kill it off
Tom Baker, October 31 2025
Direct Tax
US flag
This week in tax: US reportedly concedes ground in pillar two side-by-side talks
The US’s GILTI regime will not be forced upon American multinationals in foreign jurisdictions, Bloomberg has reported; in other news, Ropes & Gray hired two tax partners from Linklaters
Sam Sholli, October 31 2025
Direct Tax
New York, USA - 29 September 2020: Australian Government Taxation Office ato.gov.au company website with logo close up, Illustrative Editorial
ATO releases updated APA instructions, warns of 'collateral issues'
APAs should provide a pragmatic means to agree to an arm's-length outcome for an Australian entity and for the ATO, the tax authority said
Sam Sholli, October 30 2025
Direct Tax
EY
EY reports 5% tax business revenue growth in UK
Overall revenues and average profit per partner also increased in the UK, the ‘big four’ firm revealed
Sam Sholli, October 29 2025
Direct Tax
Oslo, Norway - 24 September 2022: PricewaterhouseCoopers or PWC
Pillar two helps PwC tax and legal services revenues rise
Increasingly complex reporting requirements contributed towards the firm’s growth in tax, it said
Sam Sholli, October 28 2025
Direct Tax
London
The current UK tax landscape and future developments
Sector-specific business taxes, private equity tax treatment reform and changes to the taxation of non-residents are all on the cards for the UK, authors from Herbert Smith Freehills Kramer predict
Aurell Taussig, October 28 2025
Direct Tax
Rachel_Reeves_and_Keir_Starmer.jpg
A taxing week: The UK government’s Budget won't fix its popularity crisis
The UK’s Labour government has an unpopular prime minister, an unpopular chancellor and not a lot of good options as it prepares to deliver its autumn Budget
Sam Sholli, October 24 2025
Awards
IMG_0405.jpg
Deloitte, DLA Piper win headline honours at ITR Americas Awards
The firms picked up five major awards between them at a gala ceremony held at New York’s prestigious Metropolitan Club
Sam Sholli, October 24 2025
Direct Tax
Netflix
This week in tax: Netflix shares fall after $619m tax dispute with Brazil
The streaming company’s operating income was $400m below expectations following the dispute; in other news, the OECD has released updates for 25 TP country profiles
Sam Sholli, October 24 2025
Transfer Pricing
AI tech
HSF Kramer client Oracle scores Australia MAP court win
Software company Oracle has won the right to have its A$250m dispute with the ATO stayed, paving the way for a mutual agreement procedure
Sam Sholli, October 22 2025
Gift this article