Ireland to Benefit from Securitisation Regime Changes
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.
This article was first published in September 2011 in the International Tax Review.
Please find attached.