Abstract
The purpose of this article is to investigate whether the situation where two companies appear as originators or sponsors behind a Special Purpose Vehicle (SPV) can be described as a merger, although on micro scale. Are the underlying grounds behind the creation of an SPV much different than those in a merger situation? What is actually happening when two enterprises originate an SPV? And what distinguishes an SPV from a joint venture, or is it the same thing?
Bidragets oversatte titel | The Special Purpose Vehicle: En "microfusion" eller blot en samarbejdsmetode |
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Originalsprog | Engelsk |
Artikelnummer | EUCL2013003 |
Tidsskrift | European Company Law |
Vol/bind | 10 |
Udgave nummer | 1 |
Sider (fra-til) | 11-14 |
Antal sider | 4 |
ISSN | 1572-4999 |
Status | Udgivet - 1 feb. 2013 |
Emneord
- SPV, Special, Purpose, Vehicle, cooperation, merger, ownership, benefits, procedure, tax, functions, expiration, joint venture, merger, partial merger, growth, legal entity, vehicle, legal framework, framework, extra value, partial merger, collaboration, originators, shareholders, corporation, company, company law, enterprise