special purpose vehicle
Use and Abuse of the Corporate Form as a Vehicle for Raising Finance and Managing Financial Risk
COWIE, Thomas (1922 - 2012), Life President, T. Cowie Ltd, subseq. T. Cowie PLC, later Arriva, motor vehicle distribution and finance, 1993–2010 (Chairman, 1948–93)
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1 A business set up by a company to obtain some financial benefit. The setting up of overseas companies to lower tax liabilities is a prime example of a finance vehicle.
2 An amalgam of financial products to produce a sophisticated payoff structure.
A Dictionary of Finance and Banking »
Financial Institutions and Services.
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