Industry WIKI

A brass plate company, or brass plate trust, is a legally constituted company lacking meaningful connection with the location of incorporation. Brass plate refers to the only tangible existence of an organization in its jurisdiction of incorporation being a nameplate attached to the wall outside its registered office. The registered office is often the same office and address of the loca

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.