Stewart, Jim; Doyle, Cillian - In: Journal of Financial Regulation and Compliance 25 (2017) 4, pp. 396-412
(SPVs) in Ireland. Design/methodology/approach The paper is based on a database of FVCs that are a central part of the … shadow banking sector in Ireland. The database is derived from a European Central Bank (ECB) list of securities and from …-to-zero effective tax rates. Although described as “bankruptcy remote”, FVCs/ SPVs in Ireland are associated with several banks that …