Une SPV est une société qui a été formée pour jouer un rôle «technique» dans une structure. Habituellement, ces entreprises sont structurées de manière à être transparentes en matière de fiscalité et elles sont assoujeties au paiement d’une taxe minimale annuelle.
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SPV (Special Purpose Vehicle)
An SPV is a company that has been formed to play a “technical” role in a structure or a deal. Usually, these companies are structured to be tax transparent in that they incur a yearly minimal tax.
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Glossary
Double-Tax Treaty
A Double-Tax Treaty is an agreement between two or more countries that reduces the amount of tax that an international worker or company must pay, so they do not have to pay tax twice o the same income. Under Double-Tax Treaty, any tax paid in the country of residence will be exempt in the country in which it arises.
CRS (Common Reporting Standard)
The CRS is new international information exchange standard that is being gradually phased in in 2017 and 2018. As a result, most financial institutions (banks) globally will automatically report basic account information to the beneficial owner’s tax domicile country tax authorities.
Securitisation
Securitisation is a process turns an asset (or a pool of assets) into a security (bond) that may be effectively used by the business owner/investor (interested party) for a range of purposes, including wealth management and fundraising.
S.A. (Société Anonyme)
The S.A. (Société Anonyme) is a type of company in Luxembourg limited by shares. It requires a minimal capital of 30000 Euros. It can have one or multiple shareholders which can either be made public or kept in an internal registry.
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