TASC：2018年爱尔兰、全球金融与俄罗斯的联系报告（英文版）

This paper examines aspects of what is termed the ‘shadow banking sector’. • That is firms who often act as banks but are not regulated as a bank; • In many ways the shadow banking sector is part of the banking sector but ‘off balance sheet’. • This paper concerns firms engaged in financial intermediation that are operating under the Section 110 special tax regime, such as; i. Financial intermediaries providing finance to connected firms (most firms); ii. Financing real assets such as aircraf