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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.
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.
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.
A virtual number, also known as direct inward dialing (DID) or access numbers, is a telephone number without a directly associated telephone line. Usually, these numbers are programmed to forward incoming calls to one of the pre-set telephone numbers, chosen by the client: fixed, mobile or VoIP .
A special-purpose acquisition company (SPAC; / s p æ k /), also known as a "blank check company", is a shell corporation listed on a stock exchange with the purpose of acquiring (or merging with) a private company, thus making the private company public without going through the initial public offering process, which often carries significant procedural and regulatory burdens.
A mobile virtual network operator (MVNO) is a wireless communications services provider that does not own the wireless network infrastructure over which it provides services to its customers. An MVNO enters into a business agreement with a mobile network operator (MNO) to obtain bulk access to network services at wholesale rates, then sets ...
The Budd SPV-2000 is a self-propelled diesel multiple unit railcar built by the Budd Company between 1978 and 1981 for use on North American commuter railroads. The design was a successor to Budd's popular Rail Diesel Car (RDC) but based on the body of the Amfleet passenger car.
Škoda Auto Volkswagen India Private Limited is the wholly owned Indian subsidiary of German automotive manufacturing company Volkswagen Group, formed in 2001.. On 7 October 2019, Volkswagen Group India announced the merger of their three Indian subsidiaries - Volkswagen India Pvt. Ltd. (VWIPL), Volkswagen Group Sales India Pvt. Ltd. (NSC) and Škoda Auto India Pvt Ltd (SAIPL) - into a single ...