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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.
Surface photovoltage (SPV) measurements are a widely used method to determine the minority carrier diffusion length of semiconductors. Since the transport of minority carriers determines the behavior of the p-n junctions that are ubiquitous in semiconductor devices, surface photovoltage data can be very helpful in understanding their performance.
SPV GmbH (short for Schallplatten Produktion und Vertrieb GmbH, "Vinyl Production and Distribution Company") is a German independent record label. Founded on 1 January 1984, it has slowly grown to be one of the largest independent distributors and record labels worldwide.
The SPV is armed with a front-mounted rocket cannon, housed underneath a foldaway panel, and is also equipped with a radar system and ejector seats. The hydrogenic power unit can be removed and re-assembled as a personal jet pack or other devices of comparable size, components for which are stored in the vehicle's rear compartment.
Enron logo. The Enron scandal was an accounting scandal sparked by American energy company Enron Corporation filing for bankruptcy after news of widespread internal fraud became public in October 2001, which led to the dissolution of its accounting firm, Arthur Andersen, previously one of the five largest in the world.
Orange SPV was a series of smartphones built by HTC and Amoi for the European mobile operator, Orange. The first HTC model was installed with Microsoft Windows Mobile 2002 and launched late 2002. [ 1 ]