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Digital assets and currencies

Understand assets, networks and trading mechanics with sources you can check.

Irish Section 110 Special Purpose Vehicle

An Irish Section 110 special purpose vehicle (SPV) or section 110 company is an Irish tax resident company, which qualifies under Section 110 of the Taxes Consolidation Act 1997 (TCA) for a special tax regime that enables the SPV to attain "tax neutrality": i.e., the SPV pays no Irish taxes, VAT, or duties.