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

more across site & shared bottom lb ros

More from across our site

Direct Tax

IRS expands Tax Pro Account digital tool

The expansion introduces ‘business-level digital capabilities’ for tax professionals, the US tax agency said

Sam Sholli, February 10 2026

Direct Tax

Financial research,government taxes and calculation tax return c

The foundations of successful tax transformation

As tax teams face pressure from complex rules and manual processes, adopting clear ownership, clean data and adaptable technology is essential, writes Russell Gammon, chief innovation officer at Tax Systems

Russell Gammon, February 09 2026

Direct Tax

Piranha Photography - Corporate Photographer London

‘Our growth is fantastic’: Ryan leader on firm’s appeal amid expansion

Partners want to join Ryan because it’s a disruptor firm, truly global and less bureaucratic, Tom Shave told ITR

Sam Sholli, February 09 2026

Direct Tax

A taxing week: Carney’s Davos speech could inspire a challenge to US tax dominance

If Trump continues to poke the world’s ‘middle powers’ with a stick, he shouldn’t be surprised when they retaliate

Sam Sholli, February 06 2026

Direct Tax

This week in tax: Triodos Bank achieves Fair Tax Mark in industry first

The Netherlands-based bank was described as an ‘exemplar of total transparency’; in other news, Kirkland & Ellis made a senior tax hire in Dallas

Sam Sholli, February 06 2026

Direct Tax

Businessman putting a card with text code of ethics in the pocket

‘Spending time in a gentleman’s club’: CLG sacks CEO

Zion Adeoye, a tax specialist, had been suspended from the African law firm since October over misconduct allegations

Sam Sholli, February 05 2026

Direct Tax

Close up shake hands, Considering buying a home, investing in real estate. Broker signs a sales agreement. agent, lease agreement, successful deal.

Ryan continues acquisition drive with Scottish property tax firm buyout

The deal establishes Ryan’s property tax presence in Scotland and expands its ability to serve clients with complex commercial property portfolios across the UK, the firm said

Tom Baker, February 05 2026

Indirect Tax

This month in indirect tax: US and India strike trade deal, tariffs reduced

Trump announced he will cut tariffs after India agreed to stop buying Russian oil; in other news, more than 300 delegates gathered at the OECD to discuss VAT fraud prevention

Sam Sholli, February 04 2026

Transfer Pricing

Experienced MAP jurisdictions should develop TP experts: OECD

Taxpayers should support the MAP process by sharing accurate information early on and maintaining open communication with the competent authorities, the OECD also said

Sam Sholli, February 03 2026

Direct Tax

KPMG launches tax AI programme, unveils Duke Energy as participant

The Fortune 150 energy multinational is among more than 12 companies participating in the initiative, which ‘helps tax teams put generative AI to work’

Tom Baker, February 03 2026