The long awaited changes to the taxation regime applicable to Irish securitisation companies are contained in the recently published Finance Bill. These changes should greatly simplify the structuring of securitisations using Irish vehicles and expand the types of products (notably CDOs) that can be issued, writes James Somerville.
James Somerville is senior associate in A&L Goodbody’s Tax Department and Securitisation and Structured Products Unit.
This article appeared in the March 2003 edition of Finance Magazine.
