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Orphan structure or Orphan SPV or orphaning are terms used in structured finance closely associated with creating SPVs ("Special Purpose Vehicles") for securitisation transactions where the notional equity of the SPV is deliberately handed over to an unconnected 3rd party who themselves have no control over the SPV; thus the SPV becomes an "orphan" whose equity is controlled by no one.
[1] [2] In 2009, the total number of employees of the agency and its subordinate structures was 31,281. [3] During that year, the tax authority carried out 29,000 inspections on individuals and 83,000 on companies, [4] which added an additional 5.8 billion leu to the budget. [4] Romania is committed to improving its tax administration. [5]
A special-purpose entity (SPE; or, in Europe and India, special-purpose vehicle/SPV; or, in some cases in each EU jurisdiction, FVC, financial vehicle corporation) is a legal entity (usually a limited company of some type or, sometimes, a limited partnership) created to fulfill narrow, specific or temporary objectives.
Accounts are used in the generation of a trial balance, a list of the active general ledger accounts with their respective debit and credit balances used to test the completeness of a set of accounts: if the debit and credit totals match, the indication is that the accounts are being correctly maintained. However, a balanced trial balance does ...
Created Date: 8/30/2012 4:52:52 PM
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 Irish 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.
January 1, 2022 [19] SAF-T v2.0: National Agency for Fiscal Administration (ANAF) Article 59 1 of the Law 207/2015 on the Fiscal Procedural Code; Order 1783/2021 of the President of National Agency for Fiscal Administration. [20] D406 (Saf-t for Romania variant) started officially at 1 January 2022 with large tax payers as a first stage.
The South African Institute of Professional Accountants (SAIPA) is a professional association of accountants based in South Africa.As of 2019, the institute claims to have more than 10,000 members.