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International debt and special purpose entities: evidence from Ireland
Gespeichert in:
| Personen und Körperschaften: | , , |
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| Titel: | International debt and special purpose entities: evidence from Ireland/ Vahagn Galstyan, Eduardo Maqui, Peter McQuade |
| Format: | E-Book |
| Sprache: | Englisch |
| veröffentlicht: |
Frankfurt am Main, Germany
European Central Bank
[2019]
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| Gesamtaufnahme: |
Europäische Zentralbank: Working paper series ; no 2301 (July 2019)
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| Quelle: | Verbunddaten SWB Lizenzfreie Online-Ressourcen |
| Zusammenfassung: | This paper examines international debt issuance through Irish-resident Special Purpose Entities (SPEs). Using a unique new dataset covering the population of Irish-resident SPEs reporting to the Central Bank of Ireland over the period 2005-2017, we identify cross-country debt financing links channelled through SPEs. The empirical analysis suggests that tax optimisation is an important motive, particularly for sponsors of Irish-resident securitisation vehicles, while investor protection and financial development are important additional considerations for sponsors of non-securitisation vehicles. |
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| Umfang: | 1 Online-Ressource (circa 30 Seiten); Illustrationen |
| ISBN: |
9789289935630
9289935634 |
| DOI: | 10.2866/440982 |